Eisenstadt Mfg. Co. v. Commissioner
United States Tax Court
Petitioner filed timely claims for relief for the fiscal years 1942 to 1946, inclusive, under section 722, referring specifically therein to subsections (b) (2), (b) (3) (A), and (b) (5). After the time for filing any wholly new claims for the fiscal years 1942 and 1943 had expired under section 322, petitioner also claimed relief for all years under section 722 (b) (4). Respondent treated the 722 (b) (4) claim as an amendment of the original claims, and after various…
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Petitioner filed timely claims for relief for the fiscal years 1942 to 1946, inclusive, under section 722, referring specifically therein to subsections (b) (2), (b) (3) (A), and (b) (5). After the time for filing any wholly new claims for the fiscal years 1942 and 1943 had expired under section 322, petitioner also claimed relief for all years under section 722 (b) (4). Respondent treated the 722 (b) (4) claim as an amendment of the original claims, and after various examinations and conferences denied relief under 722. At the hearing, respondent stipulated that petitioner was entitled to…
1Opinion of the Court
OPINION.
Kern, Judge,:
All issues with respect to the fiscal years 1944, 1945, and 1946 have been stipulated by the parties, and effect will be given thereto under Rule 50.
For the fiscal years 1942 and 1943 the qualification of petitioner for relief under section 722 (b) (4) and its constructive average base period net income have been stipulated, and the questions here before us for decision are whether petitioner’s applications for relief under section 722 and claims for refund relating to those years, as amended to include specifically a reliance on subsection 722 (b) (4) by a document filed…
2Cases cited15 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Eisenstadt Mfg. Co. v. CommissionerUnited States Tax Court · 1957