Intervest Enterprises, Inc. v. Commissioner
United States Tax Court
The fact that a corporation which joined in the filing of a consolidated return was found not to be a proper party to that return did not deprive this Court of jurisdiction in respect of a petition filed by such corporation in response to a notice from respondent asserting a deficiency against it.
1Opinion of the Court
Intervest Enterprises, Inc., Rand American Fund, Inc., Intervest and Associates, Inc., and Little Theatre, Inc., Petitioners v. Commissioner of Internal Revenue, Respondent
Intervest Enterprises, Inc. v. Commissioner
Docket No. 3936-68
United States Tax Court
59 T.C. 91; 1972 U.S. Tax Ct. LEXIS 46;
October 10, 1972, Filed
The fact that a corporation which joined in the filing of a consolidated return was found not to be a proper party to that return did not deprive this Court of jurisdiction in respect of a petition filed by such corporation in response to a notice from respondent asserting a…
2Cases cited22 opinions
- Wheeler's Peachtree Pharmacy, Inc. v. CommissionerUnited States Tax Court · 1960
- Hannan v. CommissionerUnited States Tax Court · 1969
- Brzezinski v. CommissionerUnited States Tax Court · 1954
- National Committee to Secure Justice, etc. v. CommissionerUnited States Tax Court · 1957
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
17 more not listed; retrieve them via the Exa API.