MERRILL
v.
FAHS, COLLECTOR OF INTERNAL REVENUE
MERRILL
FAHS, COLLECTOR OF INTERNAL REVENUE
323 U.S. 686
Supreme Court of the United States (1944)
Positive Treatment
Cited by 2 cases
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Merrill v. Fahs, 324 U.S. 308 (U.S. 1945)…ned the taxpayer, 51 F. Supp. 120, but was reversed by the Circuit Court of Appeals for the Fifth Circuit, one judge dissenting. 142 F. 2d 651. We granted certiorari in connection with Commissioner v. Wemyss, supra, and heard the two cases together. 323 U. S. 686. This case, unlike the Wemyss case, does not come here by way of the Tax Court. No aid can therefore be drawn from a prior determination by the tribunal specially entrusted with tax adjudications. (See Griswold, The Need for a Court of Tax Appeals…