Jones v. Commissioner
United States Tax Court
Pursuant to sec. 6851, I.R.C. 1954, the district director of internal revenue terminated the petitioner's taxable period as of Mar. 29, 1973, and assessed income taxes in the amount of $ 3,597.50. Petitioner filed a petition with this Court seeking relief. Respondent filed a motion to dismiss the case for lack of jurisdiction. Held, since no statutory notice of deficiency has been sent to petitioner, this Court lacks jurisdiction.
1Opinion of the Court
William Jones, Petitioner v. Commissioner of Internal Revenue, Respondent
Jones v. Commissioner
Docket No. 8081-73
United States Tax Court
62 T.C. 1; 1974 U.S. Tax Ct. LEXIS 130;
April 1, 1974, Filed
Pursuant to sec. 6851, I.R.C. 1954, the district director of internal revenue terminated the petitioner's taxable period as of Mar. 29, 1973, and assessed income taxes in the amount of $ 3,597.50. Petitioner filed a petition with this Court seeking relief. Respondent filed a motion to dismiss the case for lack of jurisdiction. Held, since no statutory notice of deficiency has been sent to petitioner,…
2Cases cited22 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Hannan v. CommissionerUnited States Tax Court · 1969
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- Corbett v. FrankCourt of Appeals for the Ninth Circuit · 1961
- Thomas A. Daboul, and A. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
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