Johnston v. Commissioner
United States Tax Court
Tax Court has no jurisdiction where Commissioner of Internal Revenue has neither determined a deficiency nor mailed a notice of deficiency to petitioner. Petition based on respondent's notice to petitioner of addition to tax due for underpayment of estimated tax, without the issuance of a notice of deficiency, as permitted by sec. 6659(b), I.R.C. 1954, as amended by Pub. L. 86-470, 1960-1 C.B. 840, must be dismissed for lack of jurisdiction.
1Opinion of the Court
OPINION
Drennen, Judge:
Petitioner filed a petition in this Court seeking a redetermination of tax deficiencies asserted in the notice from the Commissioner of Internal Revenue dated January 31, 1969, “copy of which is attached,” alleging that the Commissioner erred in asserting the tax deficiency by charging “an excessive amount of additional tax for underestimating 1967 federal income tax.” Attached to the petition was a Treasury Department Form 4188, dated January 31, 1969, addressed to petitioner, headed “Account Adjustment Bill For Tax Due.” Below the heading was what purports to be a…
2Cases cited5 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- Hannan v. CommissionerUnited States Tax Court · 1969
- Ignatius Page, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Schmalstig v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by8 opinions
- Kellogg v. CommissionerUnited States Tax Court · 1987
- George A. Murray v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Cincinnati Transit, Inc. v. CommissionerUnited States Tax Court · 1971
- Estate of Scarangella v. CommissionerUnited States Tax Court · 1973
- Cincinnati Transit, Inc. v. CommissionerUnited States Tax Court · 1971
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