Adams v. Commissioner
United States Tax Court
Subsequent to the filing of the opinion in the case of Adams v. Commissioner, 70 T.C. 373 (1978), and upon its own motion, this Court directs that the parties therein submit briefs addressing the issue as to whether this Court has the statutory authority to determine a deficiency in tax under sec. 4941(b)(1), I.R.C. 1954.
1Opinion of the Court
Paul W. Adams, Petitioner v. Commissioner of Internal Revenue, Respondent; Paul W. Adams, Transferee, Petitioner v. Commissioner of Internal Revenue, Respondent
Adams v. Commissioner
Docket Nos. 6976-74, 6977-74, 6978-74, 6979-74, 6980-74, 6981-74
United States Tax Court
70 T.C. 446; 1978 U.S. Tax Ct. LEXIS 104;
June 13, 1978, Filed
Subsequent to the filing of the opinion in the case of Adams v. Commissioner, 70 T.C. 373 (1978), and upon its own motion, this Court directs that the parties therein submit briefs addressing the issue as to whether this Court has the statutory authority to determine a…
2Cases cited4 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- Adams v. CommissionerUnited States Tax Court · 1978
- Bendheim v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Adams v. CommissionerUnited States Tax Court · 1978