John F. Romann - Page 13

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          he is an interested party under section 1.7476-1(b)(5), Income              
          Tax Regs., relating to plan terminations.                                   
               We agree with respondent Commissioner.                                 
               (1) Preliminary Comments                                               
               Firstly, it is well settled that this Court can proceed in a           
          case only if we have jurisdiction and that any party, or the                
          Court sua sponte, can question jurisdiction at any time, even               
          after the case has been tried and briefed.  Normac, Inc. & Normac           
          International v. Commissioner, 90 T.C. 142, 146-147 (1988); Kahle           
          v. Commissioner, 88 T.C. 1063 n.3 (1987), and cases cited                   
          therein.  We have jurisdiction to determine jurisdiction and                
          “whenever it appears that this Court may not have jurisdiction to           
          entertain the proceeding that question must be decided.”                    
          Wheeler’s Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177,            
          179 (1960); 508 Clinton Street Corp. v. Commissioner, 89 T.C.               
          352, 353 n.2 (1987).                                                        
               Where this Court’s jurisdiction is duly challenged, the                
          jurisdiction must be affirmatively shown.  Wheeler’s Peachtree              
          Pharmacy, Inc. v. Commissioner, 35 T.C. at 180; Louisiana Naval             
          Stores, Inc. v. Commissioner, 18 B.T.A. 533, 536-537 (1929).                
          In particular, petitioner has the burden of proving that the                
          jurisdictional requirements of section 7476 have been met.  Rule            
          217(c)(1)(A); Halliburton Co. v. Commissioner, 98 T.C. 88, 94               
          (1992); BBS Associates, Inc. v. Commissioner, 74 T.C. 1118, 1120-           






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