Cincinnati Transit, Inc. v. Commissioner of Internal Revenue

Sixth Circuit

Cincinnati Transit, Inc. v. Commissioner of Internal Revenue

455 F.2d 220, 29 A.F.T.R.2d (RIA) 573, 1972 U.S. App. LEXIS 11264

CourtCourt of Appeals for the Sixth Circuit

DecidedFebruary 16, 1972

Docket71-1501

StatusPublished

Cited by22 cases

This text of 455 F.2d 220 (Cincinnati Transit, Inc. v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cincinnati Transit, Inc. v. Commissioner of Internal Revenue, 455 F.2d 220, 29 A.F.T.R.2d (RIA) 573, 1972 U.S. App. LEXIS 11264 (6th Cir. 1972).

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Opinion

PER CURIAM.

The Cincinnati Transit Company filed a timely petition for redetermination of a deficiency proposed by the Commissioner, and it was joined in the petition by Cincinnati Transit, Inc. Cincinnati Transit, Inc. was formed as a wholly-owned subsidiary of Cincinnati Transit Company, and both currently have assets and are doing business in Ohio. Pursuant to an agreement required by a Cincinnati ordinance, all obligations and liabilities of the Transit Company were assumed by Transit, Inc., and it is conceded that the latter will be required to pay whatever deficiency in federal tax liability may be determined against the Transit Company in this case.

The Tax Court, 55 T.C. 879, granted the Commissioner’s motion to dismiss Transit, Inc. for want of jurisdiction, and Transit, Inc. appeals.

Section 6213(a), I.R.C.1954, provides that only a taxpayer to whom a notice of deficiency is addressed may file a petition in the Tax Court for a redetermination of the deficiency. The notice of deficiency in this case was not addressed to appellant, but to Cincinnati Transit Company. The dismissal of the petition of Transit, Inc. to join in the petition of Transit Company is, therefore, affirmed.

The Tax Court in its opinion remarked that there is a sound distinction between permitting a third party to “intervene” or file an amicus brief to protect its interest, “which would be discretionary at best under these eircum-stances, and permitting a party to join as a party petitioner in a proceeding to redetermine someone else’s tax liability.” The Court, on the argument of this case, directed counsel for petitioner to advise the Court whether it would oppose a petition by Transit, Inc. to intervene. Counsel replied that since there has been no showing that Transit’s' interests in the Tax Court proceeding would not be adequately protected by its corporate parent, he had serious doubts that intervention would be appropriate, but that counsel would not oppose intervention by Cincinnati Transit, assuming a motion to intervene is filed. However, counsel pointed out that it is within the Tax Court’s discretion whether intervention would be permitted.

An order will be entered affirming the decision of the Tax Court.

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PER CURIAM.

The Cincinnati Transit Company filed a timely petition for redetermination of a deficiency proposed by the Commissioner, and it was joined in the petition by Cincinnati Transit, Inc. Cincinnati Transit, Inc. was formed as a wholly-owned subsidiary of Cincinnati Transit Company, and both currently have assets and are doing business in Ohio. Pursuant to an agreement required by a Cincinnati ordinance, all obligations and liabilities of the Transit Company were assumed by Transit, Inc., and it is conceded that the latter will be required to pay whatever deficiency in federal tax liability may be determined against the Transit Company in this case.

The Tax Court, 55 T.C. 879, granted the Commissioner’s motion to dismiss Transit, Inc. for want of jurisdiction, and Transit, Inc. appeals.

Section 6213(a), I.R.C.1954, provides that only a taxpayer to whom a notice of deficiency is addressed may file a petition in the Tax Court for a redetermination of the deficiency. The notice of deficiency in this case was not addressed to appellant, but to Cincinnati Transit Company. The dismissal of the petition of Transit, Inc. to join in the petition of Transit Company is, therefore, affirmed.

The Tax Court in its opinion remarked that there is a sound distinction between permitting a third party to “intervene” or file an amicus brief to protect its interest, “which would be discretionary at best under these eircum-stances, and permitting a party to join as a party petitioner in a proceeding to redetermine someone else’s tax liability.” The Court, on the argument of this case, directed counsel for petitioner to advise the Court whether it would oppose a petition by Transit, Inc. to intervene. Counsel replied that since there has been no showing that Transit’s' interests in the Tax Court proceeding would not be adequately protected by its corporate parent, he had serious doubts that intervention would be appropriate, but that counsel would not oppose intervention by Cincinnati Transit, assuming a motion to intervene is filed. However, counsel pointed out that it is within the Tax Court’s discretion whether intervention would be permitted.

An order will be entered affirming the decision of the Tax Court.

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455 F.2d 220, 29 A.F.T.R.2d (RIA) 573, 1972 U.S. App. LEXIS 11264, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cincinnati-transit-inc-v-commissioner-of-internal-revenue-ca6-1972.

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