Coast Carton Co. v. Commissioner
United States Tax Court
1. Held, that under the facts in this case, the Coast Carton Co. was not an association taxable as a corporation in 1940 and 1941, but was wholly owned and operated by James L. Norie. 2. Held, that our decision in Coast Carton Co., 3 T. C. 676; affd., 149 Fed.
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1. Held, that under the facts in this case, the Coast Carton Co. was not an association taxable as a corporation in 1940 and 1941, but was wholly owned and operated by James L. Norie. 2. Held, that our decision in Coast Carton Co., 3 T. C. 676; affd., 149 Fed. (2d) 739, does not preclude this Court from reviewing all the facts presented to it in a different taxable year and arriving at a different decision, where material facts are in evidence which were not before the Court in the former case.
1Opinion of the Court
OPINION.
Harlan, Judge:
The respondent determined that the Coast Carton Co. is an association taxable as a corporation for the calendar years 1940 and 1941. He contends that the decision here is controlled by our decision in Coast Carton Co. v. Commissioner (1944), 3 T. C. 676; affd., 149 Fed. (2d) 739, in which it was held that petitioner was an association during 1939 within the meaning of the statute, and taxable as a corporation. He argues that the evidence in this case is not substantially different from the evidence in the prior case and that, therefore, that case is res judicata here.
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2Cases cited15 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
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3Cited by5 opinions
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- Coast Carton Co. v. CommissionerUnited States Tax Court · 1948
- F. R. Johnson Products Co. v. CommissionerUnited States Tax Court · 1982
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- Schuerholz v. CommissionerUnited States Tax Court · 1976