Legal Opinion
L. E. Carpenter & Company v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided March 11, 1959No. 12686_1PublishedCited by 2 opinions
1Per curiam
6 ,i • AS \ . j; ’ It is clear that we lack jurisaict'">'' gireview the decision of the Tax Court, 1957, 29 T.C. 562. The decision of Judge Mulroney was reviewed by a Special Division of the Tax Court, as required by Section 732(d), Internal Rev. Code of 1939, 26 U.S.C. § 732(d) (1952), 26 U.S.C.A. Excess Profits Taxes, § 732 (d), and was affirmed. The decision of the Tax Court sought to be reviewed here relates exclusively to a question arising under and determinable solely under Section 721(a)(2)(C) of the Internal Revenue Code of 1939. See 26 U.S.C. § 721 (a)(2)(C) (1952), 26 U.S.C.A.…
2Cases cited10 opinions
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- James F. Waters, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1947
- The Crowell-Collier Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Colonial Amusement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
- Standard Hosiery Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
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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