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SHARPE v. COMMISSIONER

Docket No. 10490-76.

69 T.C. 19 (1977)

CHARLES N. SHARPE, JR., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 18, 1977.

Attorney(s) appearing for the Case

J. Glenn Hahn and David E. Bass, for the petitioners.

Jeffry L. Millward, for the respondent.

OPINION

DAWSON, Judge:

This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction. Petitioner has filed objections to the motion.

We are confronted with two issues: (1) Whether this Court lacks jurisdiction under section 6871(b), Internal Revenue Code of 1954,1 to redetermine income tax deficiencies for prebankruptcy years where the petitioner filed a petition with the bankruptcy...

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