Myers v. Commissioner
United States Tax Court
1. The Tax Court made a finding of fact not in issue in the pleadings nor material to the Court's conclusions of law. The petitioner, in computing his tax under Rule 50, sought to base a loss deduction upon said finding of fact.
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1. The Tax Court made a finding of fact not in issue in the pleadings nor material to the Court's conclusions of law. The petitioner, in computing his tax under Rule 50, sought to base a loss deduction upon said finding of fact. Held, such finding is obiter dicta and can not be used to affect Rule 50 computations. 2. Where the Tax Court, after hearing, decided that petitioner was entitled to tax five separate items of his 1941 income under the provisions of section 107, I. R. C., but, in computing petitioner's tax under Rule 50, it developed that his tax would be greater if all items were…
1Opinion of the Court
Guy C. Myers, Petitioner, v. Commissioner of Internal Revenue, Respondent
Myers v. Commissioner
Docket Nos. 914, 3216
United States Tax Court
12 T.C. 648; 1949 U.S. Tax Ct. LEXIS 219;
April 28, 1949, Promulgated
Decision will be entered in accordance with the conclusions, reached in this supplemental opinion.
1. The Tax Court made a finding of fact not in issue in the pleadings nor material to the Court's conclusions of law. The petitioner, in computing his tax under Rule 50, sought to base a loss deduction upon said finding of fact. Held, such finding is obiter dicta and can not be used to affect…
Also in this document: Concurrence; Dissent.
2Cases cited4 opinions
- Myers v. CommissionerUnited States Tax Court · 1948
- George J. Meyer Malt & Grain Corp. v. CommissionerUnited States Tax Court · 1948
- Welch Grape Juice Co. v. CommissionerUnited States Tax Court · 1947
- Myers v. CommissionerUnited States Tax Court · 1949