Legal Opinion
Commissioner of Internal Revenue v. F. W. Poe Manufacturing Company
Court of Appeals for the Fourth Circuit
Decided May 22, 1957No. 7363_1PublishedCited by 15 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is the second time that we have had before us questions relating to the excess profits tax due by the F. W. Poe Manufacturing Company for the years 1941 and 1942. On the former occasion the Tax Court had held that it had no jurisdiction to consider a so-called “standard” issue raised by the Commissioner of Internal Revenue in a proceeding brought to it under section 732 of the 1939 Revenue Code for relief under section 722 of that code. 1 We held this to be erroneous and remanded the case to the Commissioner of Tax Court for further proceedings. Commissioner of…
2Cases cited3 opinions
- H. Fendrich, Inc. v. CommissionerUnited States Tax Court · 1955
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Commissioner of Internal Revenue v. F. W. Poe Manufacturing CompanyCourt of Appeals for the Fourth Circuit · 1955
3Cited by15 opinions
- Overland Corp. v. CommissionerUnited States Tax Court · 1960
- Commissioner of Internal Revenue v. The S. Frieder & Sons Company, the S. Frieder & Sons Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
- May Broadcasting Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Dale Distributing Company, Inc. (Formerly Dale Radio Co., Inc.) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- May Broadcasting Co. v. CommissionerUnited States Tax Court · 1960
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