Duquesne Steel Foundry Co. v. Commissioner of Internal Revenue

The question involved in this tax case is: “Where the Commissioner of Internal Revenue has determined that the petitioner is not entitled to have its profits tax deduction specially fixed under the provisions of section 210 of the Revenue Act of 1917, and such determination has been affirmed by the Board of Tax Appeals, may it be reviewed by this court in the absence of fraud or other irregularity?”

In Cramer and King Company v. Commissioner of Internal Revenue, 41 F.(2d) 24, this same question was before this court, and it there held:

“Whether a taxpayer is entitled to a special assessment…