Denholm & McKay Co. v. Commissioner
United States Board of Tax Appeals
Held, an amended petition raising a new issue, filed more than three years after the payment of the tax, does not relate back to the time of filing of the original petition for the purpose of applying section 322(d) of the Revenue Act of 1934, as amended by section 809(a) of the Revenue Act of 1938. Commissioner v. Rieck, 104 Fed.(2d) 294, and Commissioner v. Dallas, 110 Fed.(2d) 743, followed.
1Opinion of the Court
OPINION.
Van Fossan:
On July 24, 1939, on consideration of alternative computations filed pursuant to report promulgated April 14, 1939 (39 B. T. A. 767), and in reliance on the decisions of the Board in Edward E. Rieck, 35 B. T. A. 1178, and Georgie W. Rathborne, 39 B. T. A. 56, and notwithstanding the reversal of the Board’s decision in the Rieck case in Commissioner v. Rieck, 104 Fed. (2d) 294, decision was entered in this proceeding as follows:
This proceeding was called from the Day Calendar of July 5, 1939, for hearing on settlement under Rule 50, and after argument same was taken under…
2Cited by9 opinions
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- United States ex rel. Denholm & McKay Co. v. United States Board of Tax AppealsCourt of Appeals for the D.C. Circuit · 1942
- Denholm & McKay Realty Co. v. CommissionerCourt of Appeals for the First Circuit · 1944
- American Smelting & Refining Co. v. CommissionerUnited States Board of Tax Appeals · 1941
- Denholm & McKay Co. v. CommissionerUnited States Board of Tax Appeals · 1940
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