Industrial Yarn Corp. v. Commissioner
United States Tax Court
The petitioner, as to 1941, filed applications for relief under section 722, stating that the excess profits tax had been paid, when in fact it was paid later. As to 1942 a part had been paid, the rest being paid later. The applications were considered and decided on the merits, and notice of disallowance was issued, stating on its face that it was given in accordance with the provisions of section 732, Internal Revenue Code.
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The petitioner, as to 1941, filed applications for relief under section 722, stating that the excess profits tax had been paid, when in fact it was paid later. As to 1942 a part had been paid, the rest being paid later. The applications were considered and decided on the merits, and notice of disallowance was issued, stating on its face that it was given in accordance with the provisions of section 732, Internal Revenue Code. Held, the Court has jurisdiction under section 732.
1Opinion of the Court
OPINION.
Disney, Judge'.
This case involves excess profits tax liability for the calendar years 1941 and 1942. The question presented is whether this Court has jurisdiction, the respondent having filed his motion to dismiss for lack of jurisdiction, after filing of the petitioner’s amended petition.
In this posture of the case we consider the allegations contained in .the petition. No evidence was adduced at the hearing on the motion to dismiss. The amended petition, in part here material, alleges that on November 15, 1943, the petitioner filed as to the years 1941 and 1942 its claim for refund,…
2Cases cited3 opinions
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- American Coast Line, Inc. v. CommissionerUnited States Tax Court · 1946
3Cited by6 opinions
- Columbia Broadcasting System, Inc. v. CommissionerUnited States Tax Court · 1959
- Eisenstadt Mfg. Co. v. CommissionerUnited States Tax Court · 1957
- Eisenstadt Manufacturing Co. v. CommissionerUnited States Tax Court · 1957
- Eisenstadt Mfg. Co. v. CommissionerUnited States Tax Court · 1957
- Industrial Yarn Corp. v. CommissionerUnited States Tax Court · 1949
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