Legal Opinion
Mutual Lumber Co. v. Commissioner
United States Tax Court
Decided February 19, 1951No. 6128PublishedCited by 63 opinions
1Opinion of the Court
OPINION.
Mukdock, Judge:
The Commissioner notified the petitioner that he had disallowed its application for relief under section 722 for 1941 in the amount of $69,675.35. The only error assigned in the petition is the disallowance of the petitioner’s claim for refund of $69,675.35 of excess profits taxes for 1941. That “claim” was an application for relief under section 722. It is recognized by the parties that the Court has jurisdiction to consider the question of whether the Commissioner erred in rejecting the application for relief under section 722 and to decide whether or not the…
2Cases cited12 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Pioneer Parachute Co. v. CommissionerUnited States Tax Court · 1944
- Difco Laboratories, Inc. v. CommissionerUnited States Tax Court · 1948
7 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Toledo Stove & Range Co. v. CommissionerUnited States Tax Court · 1951
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Schwager v. CommissionerUnited States Tax Court · 1975
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1954
58 more not listed; retrieve them via the Exa API.