Helms Bakeries v. Commissioner

OPINION.

Withey, Judge:

Our Findings of Fact and Opinion filed in this proceeding when it originally was before us appear at 23 T. C. 967. We there held that petitioner was not entitled under the provisions of section 722 (b) (2) and (b) (4) of the Internal Revenue Code of 1939 to relief from excess profits taxes for 1943, 1944, and 1945 in excess of that already afforded by section 713 (f). Our holdings were appealed by the petitioner to the United States Court of Appeals for the Ninth Circuit. In its opinion, which appears at 236 F. 2d 3, that court held that it was without jurisdiction to…