L. E. CARPENTER & COMPANY, PETITIONER,

v.

COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

3d Cir. | 1959-03-11

No. 12686

5IGGS, Chief Judge, and . and McLAUGHLIN, Circuit <: fit U.Ap;qf . ‘,

264 F.2d 230 United States Court of Appeals for the Third Circuit (1959) Positive Treatment

Cited by 4 cases

Opinion of the Court

PER CURIAM.

The prohibition of Section 732(c) of any review of decisions of the Tax Court respecting “abnormalities” or relief issues under the law, such as is presented here, has now, we believe, been universally recognized. The sole exception was Helms Bakeries v. Commissioner, 9 Cir., 1956, 236 F. 2d 3, but that decision was overruled by the Court of Appeals for the Ninth Circuit itself by its decision in Helms Bakeries v. Commissioner, 1959, 263 F. 2d 642. See Colonial Amusement Co. of Philadelphia v. Commissioner, 3 Cir., 1949, 173 F. 2d 568; Crowell-Collier Pub. Co. v. Commissioner, 2 Cir., 1958, 259 F. 2d 860, certiorari denied, 1959, 358 U.S. 928, 79 S.Ct. 314, 3 L.Ed.2d 302; Standard Hosiery Mills, Inc. v. Commissioner, 4 Cir., 1957, 249 F. 2d 469; Brown Paper Mill Co. v. Commissioner, 5 Cir., 1958, 255 F. 2d 77, certiorari denied, 1958, 358 U.S. 906, 79 S.Ct. 229, 3 L.Ed.2d 227; Patent Button Co. of Tenn. v. Commissioner,⁶ Cir., 1958, 256 F. 2d 726; James F. Waters, Inc. v. Commissioner, 9 Cir., 1947, 160 F. 2d 596, certiorari denied, 1947, 332 U.S. 767, 68 S.Ct. 77, 92 L.Ed. 353; and Colorado Milling & Elevator Co. v. Commissioner, 10 Cir., 1953, 205 F. 2d 551.

Footnotes

6 ,i • AS \ . j; ’ It is clear that we lack jurisaict'">'' gireview the decision of the Tax Court, 1957, 29 T.C. 562. The decision of Judge Mulroney was reviewed by a Special Division of the Tax Court, as required by Section 732(d), Internal Rev. Code of 1939, 26 U.S.C. § 732(d) (1952), 26 U.S.C.A. Excess Profits Taxes, § 732 (d), and was affirmed. The decision of the Tax Court sought to be reviewed here relates exclusively to a question arising under and determinable solely under Section 721(a)(2)(C) of the Internal Revenue Code of 1939. See 26 U.S.C. § 721 (a)(2)(C) (1952), 26 U.S.C.A. Excess Profits Taxes, § 721(a)(2)(C). Section 732(c) of the Internal Revenue Code of 1939 provides that if “the determination of any question is necessary solely by reason of * * * section 721 * * such question shall not be reviewed or redetermined by any court or agency” except the Tax Court.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By

Hewitt-Robins v. Commissioner OF Internal Revenue, 282 F.2d 868 (3d Cir. 1960)
Pure Transp. Co. v. Commissioner OF Internal Revenue, 292 F.2d 267 (7th Cir. 1961)

Authorities Cited (15 total)

James F. Waters, Inc. v. Commissioner of Internal Revenue, 160 F.2d 596 (9th Cir. 1947)
The Brown Paper Mill Co., Inc. v. Commissioner OF Internal Revenue, 255 F.2d 77 (5th Cir. 1958)
Colonial Amusement Co. of Philadelphia v. Commissioner of Internal Revenue, 173 F.2d 568 (3d Cir. 1949)
Standard Hosiery Mills, Inc. v. Commissioner OF Internal Revenue, 249 F.2d 469 (4th Cir. 1957)
Austin v. Commissioner of Internal Revenue, 332 U.S. 767 (U.S. 1947)
Berry v. Franklin Plate Glass Corp., 332 U.S. 767 (U.S. 1947)
The Crowell-Collier Publ'g Co. v. Commissioner OF Internal Revenue, 259 F.2d 860 (2d Cir. 1958)
Brown Paper Mill Co., Inc. v. Commissioner of Internal Revenue, 358 U.S. 906 (U.S. 1958)
Bean v. United States, 358 U.S. 906 (U.S. 1958)
Coleman v. Mountain Mesa Uranium Corp., 358 U.S. 928 (U.S. 1959)

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