Blum Folding Paper Box Co. v. Commissioner
United States Tax Court
Application for Relief Under Section 722 -- Sufficiency of Claim for Refund. -- Where the Commissioner, after giving the taxpayer ample opportunity to amend, disallowed an application for relief for the reason that it gave him practically no information of the possible factual support for the claim, a statement of supporting facts thereafter offered by the taxpayer is not a part of the claim, and consideration of it is beyond the scope of review by the Tax Court.
1Opinion of the Court
OPINION.
Mukdock, Judge:
The Commissioner disallowed the petitioner’s applications for relief, under section 722 of the Internal Revenue Code, from excess profits taxes for the years 1941 and 1942. The only error assigned in the petition is the Commissioner’s action in disallowing the applications. The matter under consideration at the moment is the respondent’s motion to dismiss the procceeding. The motion raises the question of the adequacy of the applications for relief. It is alleged therein that sufficient facts to show that any relief would be proper under the statute were not stated in…
2Cases cited8 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
- Monarch Cap Screw & Mfg. Co. v. CommissionerUnited States Tax Court · 1945
- East Texas Motor Freight Lines v. CommissionerUnited States Tax Court · 1946
- 7-Up Ft. Worth Co. v. CommissionerUnited States Tax Court · 1947
- Irwin B. Schwabe Co. v. CommissionerUnited States Tax Court · 1949
- Trunz, Inc. v. CommissionerUnited States Tax Court · 1950
83 more not listed; retrieve them via the Exa API.