Legal Opinion
Commissioner of Internal Revenue v. F. W. Poe Manufacturing Company
Court of Appeals for the Fourth Circuit
Decided July 13, 1955No. 6979_1PublishedCited by 13 opinions
1Per curiam
This is another appeal from a holding by the Tax Court that, in a proceeding originally brought to it under section 732 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 732, from the disallowance of section 722, 26 U.S.C.A. § 722, relief, it has no jurisdiction to consider a so-called standard issue raised by the Commissioner. For the reasons stated by this court in Commissioner of Internal Revenue v. Pittsburgh & Weirton Bus Company, 4 Cir., 219 F.2d 259, we think that this holding was erroneous and that the Tax Court did have jurisdiction to decide the issue raised by the Commissioner.…
2Cases cited6 opinions
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Commissioner of Internal Revenue v. Pittsburgh & Weirton Bus CompanyCourt of Appeals for the Fourth Circuit · 1955
- Martin Weiner Corporation (Formerly Wohl Fabrics Co.) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Willys-Overland Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner of Internal Revenue v. The S. Frieder & Sons CompanyCourt of Appeals for the Third Circuit · 1955
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Commissioner of Internal Revenue v. F. W. Poe Manufacturing CompanyCourt of Appeals for the Fourth Circuit · 1957
- Commissioner of Internal Revenue v. Blue Diamond Coal Co., Commissioner of Internal Revenue v. Central Paper Company, Inc.Court of Appeals for the Sixth Circuit · 1956
- Commissioner of Internal Revenue v. Seminole Manufacturing CompanyCourt of Appeals for the Fifth Circuit · 1956
8 more not listed; retrieve them via the Exa API.