King v. Commissioner
United States Tax Court
After having been adjudicated a bankrupt but before discharge and termination of the bankruptcy proceeding, the taxpayer received a statutory notice of deficiency for the taxable year 1962 and filed a timely petition with this Court. The respondent did not present a claim for this deficiency in the bankruptcy proceeding nor has he assessed it. Held, this court has jurisdiction to redetermine the deficiency; the respondent's motion to dismiss is denied.
1Concurrence
DeeNNEN, /.,
concurring: I agree with the majority that respondent’s motion to dismiss the petition should be denied, but for somewhat different reasons.
It is my impression from reading the legislative history of section 6871, I.R.C. 1954, that in enacting the provisions contained therein Congress was simply providing the Commissioner of Internal Keve-nue witli a procedure for immediate assessment of deficiencies in tax when the taxpayer had been adjudicated a bankrupt or is in receivership so the Commissioner can have his claim adjudicated by the bankruptcy court along with other claims…
2Cases cited4 opinions
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
- Prather v. CommissionerUnited States Tax Court · 1968
- Mal Newberg v. United StatesCourt of Appeals for the Second Circuit · 1961
- Newberg v. United StatesDistrict Court, S.D. New York · 1960