McKenna v. Granger

GOURLEY, Chief Judge.

Were the issue posed in this case one of first impression, decision would not be free from difficulty; for section 6 is the only section of the Current Tax Payment Act of 1943, other than the introductory section, which does not begin with language specifically amending some portion of the Internal Revenue Code; and the legislative history of the Current Tax Payment Act of 1943 does cast doubt upon the question whether the'omission of an amendatory clause in section 6 was intentional or inadvertent. Moreover, ' in Amy Guest, 10 T.C. 750 (1948), the Tax Court adopted the…