Legal Opinion
Pohatcong Hosiery Mills, Inc. v. Commissioner
Court of Appeals for the Third Circuit
Decided May 23, 1947No. 9230PublishedCited by 3 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
In this petition for review of the decision of the Tax Court we are met with a problem in the administrative procedure for obtaining excess profits tax relief under Section 722 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 722.
The issue is whether (1) payment of any part of the petitioner’s excess profits tax and (2) denial in whole or in part by the Commissioner of a claim for refund or credit under Section 722, are prerequisites to the jurisdiction of the Tax Court to determine petitioner’s right to relief under Section 722.
The facts, which are not in…
2Cases cited7 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Commissioner v. MunterSupreme Court of the United States · 1947
- Pioneer Parachute Co. v. CommissionerUnited States Tax Court · 1944
- Uni-Term Stevedoring Co. v. CommissionerUnited States Tax Court · 1944
- American Coast Line, Inc. v. CommissionerUnited States Tax Court · 1946
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3Cited by3 opinions
- United States v. Koppers Co.Supreme Court of the United States · 1955
- Green Spring Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Stimson Mill Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1947