GEORGE KEMP REAL ESTATE CO.
v.
COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
Since the Tax Court based its decision on the application as a matter of law of the doctrine, of collateral estoppel, we have jurisdiction to review despite the provisions .of § 732(c) of the Internal Revenue Code, 26 U.S.C.A. § 732(c). Compare H. Fendrich, Inc. v. Commissioner, 7 Cir., 192 F. 2d 916 with George Kemp Real Estate Co. v. Commissioner, 2 Cir., 182 F. 2d 847, certiorari denied 340 U.S. 852, 71 S.Ct. 80, 95 L.Ed. 624. The decision was not, in the language of the statute, “necessary solely by.reason of section * * * 722.” •
The-principles of collateral estoppel were correctly applied and the decision is affirmed on the opinion of the Tax Court, 17 T.C. 755,
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Blair v. The People OF the State OF Cal., 340 F.2d 741 (9th Cir. 1965)
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Bufalino v. Reno, 613 F.2d 568 (5th Cir. 1980)
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Schwartzmiller v. Darrol Gardner, 752 F.2d 1341 (9th Cir. 1984)
Previewing 3 of 27 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Argonne Co., Inc. v. Hitaffer, 340 U.S. 852 (U.S. 1950)
- United States v. Beal, 340 U.S. 852 (U.S. 1950)
- H. Fendrich, Inc. v. Commissioner of Internal Revenue, 192 F.2d 916 (7th Cir. 1951)
- George Kemp Real Est. Co. v. Commissioner of Internal Revenue, 182 F.2d 847 (2d Cir. 1950)