Sprague Electric Company v. The Tax Court of the United States

ALDRICH, Chief Judge.

Taxpayer, Sprague Electric Company, brings this action for mandamus pursuant to 28 U.S.C. § 1361 against the Tax Court of the United States and a judge thereof, hereinafter collectively respondent, alleging that in deciding a certain excess profits tax case, Sprague Electric Co. v. Commissioner of Internal Revenue, 36 T.C. 1043, hereinafter taxpayer’s case, against taxpayer, respondent committed, essentially, three errors of an arbitrary nature constituting an abuse of discretion. Viz., respondent decided an issue “not raised by the pleadings or during the hearing;”…