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COMMUNIST PARTY OF THE U.S.A. v. COMMISSIONER

Docket No. 63763.

38 T.C. 862 (1962)

COMMUNIST PARTY OF THE U.S.A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 14, 1962.

Attorney(s) appearing for the Case

John J. Abt, Esq., for the petitioner.

Charles R. Johnston, Esq., for the respondent.

WITHEY, Judge:

The respondent has determined a deficiency of $261,050.38 in petitioner's income tax for 1951 and a penalty of $65,262.60 under section 291(a) of the Internal Revenue Code of 1939 on account of the petitioner's failure to file its income tax return within the time prescribed by law. The pleadings as amended present a number of issues among which is that of whether this Court has jurisdiction of the proceeding. An order was entered severing for...

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