Legal Opinion
Puget Sound Pulp & Timber Co., a Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 23, 1960No. 16252PublishedCited by 2 opinions
1Per curiam
Petitioner filed claims for excess profits tax relief under Section 722 of the Internal Revenue Code of 1939, 26 U.S.C.A. Excess Profits Taxes, § 722.
The respondent Commissioner contends that review of this case is precluded by Section 732(c) of the 1939 Code, 26 U. S.C.A. Excess Profits Taxes, § 732(c), reading as follows:
“(c) Finality of determination If in the determination of the tax liability under this subchapter the determination of any question is necessary solely by reason of section 711(b) (1) (H), (I), (J), or (K), section 721, or section 722, the determination of such question…
2Cases cited3 opinions
- James F. Waters, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1947
- Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
3Cited by2 opinions
- Hewitt-Robins, Incorporated (Successor by Merger to Robbins Conveyors Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Pure Transportation Company, an Ohio Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961