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TANNER v. COMMISSIONER

Docket No. 3951-74.

64 T.C. 415 (1975)

JOHN M. TANNER, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 12, 1975.

Attorney(s) appearing for the Case

William A. Winston, for the petitioner.

Tom G. Parrott, for the respondent.

OPINION

WILBUR, Judge:

Petitioner, on September 30, 1974, filed a motion to dismiss this proceeding for lack of jurisdiction. The question presented is whether section 6871(b)1 operates to deny this Court jurisdiction to redetermine transferee liability when the petition seeking redetermination was filed subsequent to petitioner's being adjudicated a bankrupt but prior to the termination of the bankruptcy proceedings and...

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