Laurance F. Magness, Sr. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit
Laurance F. Magness, Sr. v. Commissioner of Internal Revenue, 334 F.2d 759 (4th Cir. 1964)
14 A.F.T.R.2d (RIA) 5101; 1964 U.S. App. LEXIS 5051
Bell, Craven, Per Curiam, Sobeloff, Spencer

Laurance F. Magness, Sr. v. Commissioner of Internal Revenue

Opinion

PER CURIAM:

This petitioner sought to have the Tax Court review the Commissioner’s action in assessing him, pursuant to sections 6654 and 6659 of the Internal Revenue Code of 1954, an additional tax for failure to pay estimated income taxes for the years 1956 through 1961. The assessments were made in all cases without issuing notices of deficiency and the petition was, therefore, dismissed by the Tax Court for lack of jurisdiction. Int.Rev.Code of 1954, sections 6211, 6212, 6213. Commissioner of Internal Revenue v. Gooch Milling and Elevator Co., 320 U.S. 418, 420, 64 S.Ct. 184, 88 L.Ed. 139 (1943); McConkey v. Commissioner, 199 F.2d 892, 894 (4 Cir. 1952).

Under these circumstances we have no choice but to affirm the court’s action.

Affirmed.

Reference

Full Case Name
Laurance F. MAGNESS, Sr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cited By
4 cases
Status
Published