Peavy-Byrnes Lumber Co. v. Commissioner
United States Board of Tax Appeals
Where a proceeding is reviewed by the Circuit Court of Appeals on the merits, the Board's decision is reversed, and the case remanded with directions to redetermine petitioner's tax liability upon a specific basis set out both in the court's opinion and in the mandate, the Board is without authority thereafter to permit petitioner to amend its pleadings so as to raise new issues, or to give any other or further relief.
1Opinion of the Court
PEAVY-BYRNES LUMBER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Peavy-Byrnes Lumber Co. v. Commissioner
Docket No. 16354.
United States Board of Tax Appeals
31 B.T.A. 985; 1935 BTA LEXIS 1038;
January 3, 1935, Promulgated
Where a proceeding is reviewed by the Circuit Court of Appeals on the merits, the Board's decision is reversed, and the case remanded with directions to redetermine petitioner's tax liability upon a specific basis set out both in the court's opinion and in the mandate, the Board is without authority thereafter to permit petitioner to amend its pleadings…
2Cases cited28 opinions
- In Re Sanford Fork & Tool Co.Supreme Court of the United States · 1895
- Pennsylvania Steel Co. v. New York City Ry. Co.Court of Appeals for the Second Circuit · 1912
- In Re PottsSupreme Court of the United States · 1897
- Gaines v. RuggSupreme Court of the United States · 1893
- Kansas City Southern Railway Co. v. Guardian Trust Co.Supreme Court of the United States · 1930
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