Hewitt-Robins Inc. v. Commissioner
United States Tax Court
Petitioner filed timely applications for relief under section 722(b)(2), (3), and (5), for the years 1940, 1941, and 1942, based upon alleged facts external to petitioner. After expiration of the statutory period for filing original claims for said years, petitioner filed purported amendments, seeking relief under section 722(b)(4), and alleging certain changes internal to petitioner in or immediately prior to the base period.
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Petitioner filed timely applications for relief under section 722(b)(2), (3), and (5), for the years 1940, 1941, and 1942, based upon alleged facts external to petitioner. After expiration of the statutory period for filing original claims for said years, petitioner filed purported amendments, seeking relief under section 722(b)(4), and alleging certain changes internal to petitioner in or immediately prior to the base period. Held: The claims under section 722(b)(4) are outside the scope of the investigation called for by the original claims and supporting material submitted within the…
1Opinion of the Court
FORRESTER, Judge:
Kespondent has disallowed claims by petitioner for relief under section 722(b) of the Internal Eevenue Code of 1939 1 in respect of excess profits taxes for the taxable years 1940 to 1944, inclusive. Petitioner requested and we have granted a severance of the issue relating to the period of limitation set forth in section 322(b) (1) of the Internal Eevenue Code of 1939 2 as to 1940, 1941, and 1942, and petitioner has agreed that should respondent prevail here, it will abandon all other issues. Accordingly, the sole issue for decision is whether the provisions of said section…
2Cases cited11 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
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3Cited by4 opinions
- Western Contracting Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1959
- Arkansas Bank and Trust Company v. United StatesDistrict Court, W.D. Arkansas · 1963
- Hewitt-Robins, Incorporated (Successor by Merger to Robbins Conveyors Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Hewitt-Robins Inc. v. CommissionerUnited States Tax Court · 1959