George Kemp Real Estate Co. v. Commissioner
United States Tax Court
Relief Claims under Code Section 722 -- Res Judicata. -- Under the doctrine of res judicata, a decision of this Court that the taxpayer is not entitled to relief under Internal Revenue Code section 722 (b) (5) for the year 1940 estops the taxpayer from a trial on the merits of claims for later years under the same Code provisions, no new matters being pleaded or alleged to exist.
1Opinion of the Court
OPINION.
Arundeul, Judge:
This proceeding arises upon a petition for a redetermination of the respondent’s disallowance of applications for relief under section 722(a) and (b)(5) of the Internal Revenue Code with respect to excess profits taxes for the years 1941, 1942, 1943, and 1944.
After the petition and the respondent’s answer and amendment thereto were filed, we granted the respondent’s motion to sever the issues. As the result of such severance, the only issue to be decided at this time is whether as a matter of law the decision of this Court in the case of George Kemp Real Estate Go., 12…
2Cases cited9 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Munsingwear, Inc.Supreme Court of the United States · 1950
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Dowd v. United States Ex Rel. CookSupreme Court of the United States · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- Stern & Stern Textiles, Inc. v. CommissionerUnited States Tax Court · 1956
- Standard Hosiery Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Fink v. CommissionerUnited States Tax Court · 1973
- George Kemp Real Estate Co. v. CommissionerCourt of Appeals for the Second Circuit · 1953
11 more not listed; retrieve them via the Exa API.