Myers v. Commissioner
United States Tax Court
Jurisdiction -- Deficiency -- Definition -- Tax Imposed By Chapter 1, I. R. C. 1939 -- Secs. 271 and 294 (d). -- The tax imposed by chapter 1, for the purpose of the definition of a deficiency in determining jurisdiction of the Tax Court, includes both the tax imposed by subchapter B and any additions to the tax imposed by section 294 (d); and if the Commissioner in his notice of deficiency separately indicated an overassessment in one part and a deficiency in the other, the…
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Jurisdiction -- Deficiency -- Definition -- Tax Imposed By Chapter 1, I. R. C. 1939 -- Secs. 271 and 294 (d). -- The tax imposed by chapter 1, for the purpose of the definition of a deficiency in determining jurisdiction of the Tax Court, includes both the tax imposed by subchapter B and any additions to the tax imposed by section 294 (d); and if the Commissioner in his notice of deficiency separately indicated an overassessment in one part and a deficiency in the other, the two must be offset against each other to see whether the net result is the determination of a deficiency or an…
1Opinion of the Court
OPINION.
Murdock, Judge:
The notice of deficiency covers the years from 1948 through 1952. The determination with respect to the years 1949 and 1950 is as follows:
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The Commissioner has moved to dismiss the proceeding as to 1950 for lack of jurisdiction on the ground that actually an overassessment of $2,252.63 was determined for that year since the $2,950.06 overassessment shown exceeded the total additions of $697.43 to the tax under section 294 (d) by $2,252.63. The petitioners then moved to dismiss the proceeding for 1949 for lack of jurisdiction insofar as it relates to income…
2Cases cited4 opinions
- Eck v. CommissionerUnited States Tax Court · 1951
- Newsom v. CommissionerUnited States Tax Court · 1954
- Ely & Walker Dry Goods Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1929
- Schneider v. United StatesCourt of Appeals for the Sixth Circuit · 1941
3Cited by22 opinions
- George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- Martz v. CommissionerUnited States Tax Court · 1981
- Logan v. CommissionerUnited States Tax Court · 1986
- Marbut v. CommissionerUnited States Tax Court · 1957
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