Legal Opinion
Green Spring Dairy, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 10, 1953No. 6561PublishedCited by 29 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The main question raised by this petition for review is the interpretation to-be given to section 732 of the Internal: Revenue Code, 26 U.S.C.A., which provides that the determination by the Tax Court of tax liability under section 722 of the Code, relating to the calculation of the excess profits tax under particular circumstances, shall not be reviewed by any court or agency except the Tax. Court, but that such a determination by any division of the Tax Court shall be-reviewed by a special division of the-Tax Court, consisting of not less than-. three judges thereof,…
2Cases cited8 opinions
- Joint Anti-Fascist Refugee Committee v. McGrathSupreme Court of the United States · 1951
- Morgan v. United StatesSupreme Court of the United States · 1938
- Morgan v. United StatesSupreme Court of the United States · 1936
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
- Green Spring Dairy, Inc. v. CommissionerUnited States Tax Court · 1952
3 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Eversole v. CommissionerUnited States Tax Court · 1966
- A. B. Frank Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Freytag v. CommissionerUnited States Tax Court · 1998
- Willmut Gas & Oil Co. v. FlyCourt of Appeals for the Fifth Circuit · 1963
- Federal Trade Commission v. Hallmark, Inc., and Ben Cole, Vice President, Hallmark, Inc.Court of Appeals for the Seventh Circuit · 1959
24 more not listed; retrieve them via the Exa API.