Legal Opinion
George Kemp Real Estate Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 7, 1950No. 21497_1PublishedCited by 20 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The petitioner paid an excess profits tax of $1311.75 for the year 1940 and filed a claim for refund thereof based solely on the provisions of section 722 of the Internal Revenue Code, 26 U.S.C.A. § 722. The claim was disallowed by the Commissioner. His determination was sustained by the Tax Court, 12 T.C. 943, and the taxpayer seeks a review thereof by this court. By motion to dismiss, the Commissioner raises the question whether this court has jurisdiction to entertain the petition.
Section 732 deals with review of abnormalities by Board of Tax Appeals. 1 Paragraph (c) of…
2Cases cited4 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Dowd-Feder, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- James F. Waters, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1947
- Colonial Amusement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
3Cited by20 opinions
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Clermont Groves, Inc. v. CommissionerUnited States Tax Court · 1952
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