American Found. Co. v. Commissioner
United States Tax Court
1. While a proceeding (Docket No. 111585) involving deficiencies for 1934, 1936, and 1937 was pending before the Tax Court the respondent mailed a second deficiency notice covering a part of the same deficiencies, from which another petition (Docket No. 95) was filed. Held, that the mailing of the second deficiency notice was not authorized and that this Court has no jurisdiction in a proceeding based thereon.
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1. While a proceeding (Docket No. 111585) involving deficiencies for 1934, 1936, and 1937 was pending before the Tax Court the respondent mailed a second deficiency notice covering a part of the same deficiencies, from which another petition (Docket No. 95) was filed. Held, that the mailing of the second deficiency notice was not authorized and that this Court has no jurisdiction in a proceeding based thereon. Agnes McCue, 1 T. C. 986, followed. 2. In its income tax return for 1931 petitioner reported the sale of a mining property for cash and other consideration, including 15,000 shares of…
1Opinion of the Court
OPINION.
Smith. Judge:
These proceedings, consolidated for hearing, involve deficiencies m income, excess profits, and personal holding company taxes as follows:
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The deficiencies in Docket No. 111585 are predicated upon section 3801 of the Internal Revenue Code; those in Docket No. 95 for 1934 and 1937 were determined under the Revenue Acts of 1934 and 1937, as amended. The petition filed in Docket No. 95 does not cover personal holding company surtax for 1937, determined in the deficiency notice in the amount of $22,414.72. The deficiencies involved in Docket No. 95 duplicate…
2Cases cited4 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Hale v. CommissionerUnited States Tax Court · 1942
- McCue v. CommissionerUnited States Tax Court · 1943
- American Liberty Oil Co. v. CommissionerUnited States Tax Court · 1942
3Cited by26 opinions
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- M. C. Parrish & Co. v. CommissionerUnited States Tax Court · 1944
- George Slaff v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Brennen v. CommissionerUnited States Tax Court · 1953
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