Ruud Mfg. Co. v. Commissioner
United States Tax Court
1. Interpretation of Statute -- Specific v. General Provision -- Sec. 711 (a) (3) (B) -- Regulations 109, Sec. 30.711 (a)-4 (d). -- The provision of section 711 (a) (3) (B), implemented by Regulations 109, section 30.711 (a)-4 (d), being a special provision of limitation applicable to the particular facts in this case, takes precedence over the general provision of section 322 (b) (3). 2. Regulations -- Validity -- Length of Time for Compliance. -- A regulation promulgated…
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1. Interpretation of Statute -- Specific v. General Provision -- Sec. 711 (a) (3) (B) -- Regulations 109, Sec. 30.711 (a)-4 (d). -- The provision of section 711 (a) (3) (B), implemented by Regulations 109, section 30.711 (a)-4 (d), being a special provision of limitation applicable to the particular facts in this case, takes precedence over the general provision of section 322 (b) (3). 2. Regulations -- Validity -- Length of Time for Compliance. -- A regulation promulgated pursuant to a statute expressly requiring the regulation to supply necessary administrative details was not unreasonable…
1Opinion of the Court
Ruud Manufacturing Company, Petitioner, v. Commissioner of Internal Revenue, Respondent
Ruud Mfg. Co. v. Commissioner
Docket No. 11544
United States Tax Court
10 T.C. 14; 1948 U.S. Tax Ct. LEXIS 298;
January 7, 1948, Promulgated
Decision of no deficiency will be entered.
1. Interpretation of Statute -- Specific v. General Provision -- Sec. 711 (a) (3) (B) -- Regulations 109, Sec. 30.711 (a)-4 (d). -- The provision of section 711 (a) (3) (B), implemented by Regulations 109, section 30.711 (a)-4 (d), being a special provision of limitation applicable to the particular facts in this case, takes…
Also in this document: Dissent.
2Cases cited7 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Pioneer Parachute Co. v. CommissionerUnited States Tax Court · 1944
- American Coast Line, Inc. v. CommissionerUnited States Tax Court · 1946
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