MUTUAL LUMBER CO.

v.

POE, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• United States v. Price, 361 U.S. 304 (U.S. 1960)
  …spouse the position that the Commissioner’s long-standing interpretation of the statute was correct, and that clarification was called for only because of the doubts caused by the Ninth Circuit’s decisions, which this Court had. declined to review. 290 U. S. 706, 298 U. S. 655. Whether Congress thought the proposal unwise, as respondent argues, or unnecessary, we cannot tell; accordingly, no inference can properly be drawn.from the failure of the Congress to act. ; Finally, we are similarly unable to find…
• McCarthy Co. v. Commissioner of Internal Revenue, 80 F.2d 618 (9th Cir. 1935)
  …already been decided by this court that a waiver or consent of that kind, filed before the Commissioner has sent a notice of deficiency, is premature and therefore invalid. In Mutual Lumber Co. v. Poe (C.C.A.) 66 F.(2d) 904, 907, certiorari denied, 290 U.S. 706, 54 S.Ct. 373, 78 L.Ed. 606, the late judge Sawtelle said: “If there is no determination of deficiency by the Commissioner, there is no right of appeal for the taxpayer to waive; for the provisional report of an internal revenue agent cannot be mad…
• Kishan Singh v. Carr, 88 F.2d 672 (9th Cir. 1937)
  …rounds other than those upon which such inferior tribunal based its findings or judgment. Compare Yangtsze Rapid S. S. Co. v. Deutsch-Asiatische Bank (C.C.A.9) 59 F.(2d) 8, 12; Mutual Lumber Co. v. Poe (C.C.A.9) 66 F.(2d) 904, 906, certiorari denied 290 U.S. 706, 54 S.Ct. 373, 78 L.Ed. 606; Stoody Co. v. Mills Alloys (C.C.A.9) 67 F.(2d) 807, 809, certiorari denied 292 U.S. 637, 54 S.Ct. 718, 78 L.Ed. 1489. Secondly, the immigrant inspector who conducted the hearings at which the [*679] appellant was repres…