Peavy-Byrnes Lumber Co. v. Commissioner
United States Board of Tax Appeals
Where a proceeding is reviewed by the Circuit Court of Appeals on the merits, the Board's decision is reversed, and the case remanded with directions to redetermine petitioner's tax liability upon a specific basis set out both in the court's opinion and in the mandate, the Board is without authority thereafter to permit petitioner to amend its pleadings so as to raise new issues, or to give any other or further relief.
1Opinion of the Court
OPINION.
Trammell :
This case is now before us on a mandate of the United States Circuit Court of Appeals for the Fifth Circuit, in connection with which petitioner has presented a motion for leave to raise new issues by way of amendment to its pleadings, and to offer additional evidence in support thereof.
The Board’s original report was promulgated December 7, 1928 (14 B. T. A. 625), and pursuant thereto judgment was entered September 12, 1929. This proceeding, together with consolidated companion cases,- was taken on appeal to the Circuit Court, which, on J une 30,1931, affirmed the Board’s…
2Cases cited24 opinions
- In Re Sanford Fork & Tool Co.Supreme Court of the United States · 1895
- Pennsylvania Steel Co. v. New York City Ry. Co.Court of Appeals for the Second Circuit · 1912
- In Re PottsSupreme Court of the United States · 1897
- Gaines v. RuggSupreme Court of the United States · 1893
- Kansas City Southern Railway Co. v. Guardian Trust Co.Supreme Court of the United States · 1930
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3Cited by5 opinions
- Pollei v. CommissionerUnited States Tax Court · 1990
- Peavy-Byrnes Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Consumers Credit Rural Electric Cooperative Corp. v. CommissionerUnited States Tax Court · 1964
- Peavy-Byrnes Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1935
- Pollei v. CommissionerUnited States Tax Court · 1990