MIDTOWN CATERING COMPANY v. COMMISSIONER

Docket No. 19990.

13 T.C. 92 (1949)

MIDTOWN CATERING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 18, 1949.


Attorney(s) appearing for the Case

Curtis C. Legerton, Esq., for the petitioner.

Robert C. Whitley, Esq., for the respondent.


OPINION.

TURNER, Judge:

This proceeding was heard on the respondent's motion to dismiss for lack of jurisdiction, on the stated ground that the petition herein is not based upon a statutory notice of disallowance, under section 732 (a) of the Internal Revenue Code, of a claim for relief under section 722.

The petition was filed on August 19, 1948. The error claimed is that the Commissioner has disallowed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases