Legal Opinion
The Bradford MacHine Tool Company v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided October 29, 1958No. 13386PublishedCited by 2 opinions
1Per curiam
The motion of the respondent to dismiss the petition upon the ground that this court has no jurisdiction must be sustained. The case falls within the prohibition of Section 732 (26 U.S.C., 1952 edition, Section 732) 26 U.S.C.A. Excess Profits Taxes, § 732. A refund of tax has been disallowed herein by the Commissioner, the disallowance relating to Section 722 (26 U.S.C., 1952 edition, Section 722), 26 U.S.C.A. Excess Profits Taxes, § 722, the section for relief as to abnormalities. No question under any provision of the tax laws other than Section 722 was involved and no principle of general…
2Cases cited3 opinions
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Standard Hosiery Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- The Patent Button Company of Tennessee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
3Cited by2 opinions
- Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Hewitt-Robins, Incorporated (Successor by Merger to Robbins Conveyors Incorporated) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960