SCRANTON-LACKAWANNA TRUST CO.
v.
COMMISSIONER OF INTERNAL REVENUE
SCRANTON-LACKAWANNA TRUST CO.
COMMISSIONER OF INTERNAL REVENUE
80 F.2d 519
United States Court of Appeals for the Third Circuit (1935)
Positive Treatment
Cited by 5 cases
Opinion of the Court
This is a petition for review of a decision of the Board of Tax Appeals.
The opinion of the Board reported in 29 B.T.A. 698 contains a detailed statement of the facts, which are undisputed, and an entirely satisfactory discussion of the applicable law. We find no error in its conclusions, which are amply supported by the authorities cited.
Although we are constrained by the statute in question to place the penalty on the taxpayer for failure to file a tax return even where the outcome shows she was not taxable for income on the item in dispute, we deem it proper to say *520that any relief for her is beyond our power, and if relief is to be granted to her, it can only come through Congress.
The decision of the Board of Tax Appeals is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Noteman v. Welch, 108 F.2d 206 (1st Cir. 1939)
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Edmonds v. Commissioner of Internal Revenue, 90 F.2d 14 (9th Cir. 1937)
-
Nat'l Contracting Co. v. Commissioner of Internal Revenue, 105 F.2d 488 (8th Cir. 1939)