Marx v. Commissioner
United States Tax Court
1. Deficiency -- Definition -- Tax Imposed by Chapter 1 -- Section 271, I. R. C. -- Section 6, C. T. P. A. of 1943. -- The total tax for 1943 under section 6 of the Current Tax Payment Act of 1943 is all imposed under chapter 1, I. R. C., for the purpose of section 271. 2. Unnecessary Examinations -- Arbitrary Determination. -- The question of whether the Tax Court has authority to take any action under section 3631, I. R. C., or section 5 (a) or 10 (e) of the Administrative…
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1. Deficiency -- Definition -- Tax Imposed by Chapter 1 -- Section 271, I. R. C. -- Section 6, C. T. P. A. of 1943. -- The total tax for 1943 under section 6 of the Current Tax Payment Act of 1943 is all imposed under chapter 1, I. R. C., for the purpose of section 271. 2. Unnecessary Examinations -- Arbitrary Determination. -- The question of whether the Tax Court has authority to take any action under section 3631, I. R. C., or section 5 (a) or 10 (e) of the Administrative Procedure Act is not decided in the absence of a showing that unnecessary examinations or an arbitrary determination…
1Opinion of the Court
OPINION.
Murdock, Judge:
The petitioner contends that the Commissioner had no statutory authority to determine a deficiency for 1943 which included $1,114.40, representing the difference between the tax liability of $4,388.66 for 1943 determined under chapter 1, and $5,503.06, the total liability determined under section 6 (b) of the Current Tax Payment Act of 1943. Her argument is that a deficiency under section 271, for present purposes, is the excess of the tax imposed by chapter 1 for 1943 over the tax shown on the return for that year; the additional tax for 1943 is imposed not by chapter…
2Cases cited3 opinions
- Carpenter v. CommissionerUnited States Tax Court · 1948
- Smith v. CommissionerUnited States Tax Court · 1948
- Guest v. CommissionerUnited States Tax Court · 1948
3Cited by28 opinions
- Clínica Dr. Mario Juliá, Inc. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1954
- Schulman v. CommissionerUnited States Tax Court · 1989
- Marbut v. CommissionerUnited States Tax Court · 1957
- Carter v. CommissionerUnited States Tax Court · 1970
- Tank v. CommissionerUnited States Tax Court · 1958
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