F. W. Poe Mfg. Co. v. Commissioner
United States Tax Court
Where a proceeding is initiated before the Tax Court to test the correctness of respondent's action in denying, in whole or in part, a claim for refund under section 722 of the Internal Revenue Code of 1939, the Court is without jurisdiction to consider issues raised by either litigant relating to the general provisions of the excess profits tax statute. Mutual Lumber Co., 16 T.C. 370, West Flagler Amusement Co., 21 T.C. 486.
1Opinion of the Court
F. W. Poe Manufacturing Company v. Commissioner.
F. W. Poe Mfg. Co. v. Commissioner
Docket No. 38661.
United States Tax Court
T.C. Memo 1954-158; 1954 Tax Ct. Memo LEXIS 88; 13 T.C.M. (CCH) 886; T.C.M. (RIA) 54264;
September 24, 1954, Filed
Where a proceeding is initiated before the Tax Court to test the correctness of respondent's action in denying, in whole or in part, a claim for refund under section 722 of the Internal Revenue Code of 1939, the Court is without jurisdiction to consider issues raised by either litigant relating to the general provisions of the excess profits tax statute. Mutual…
2Cases cited6 opinions
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- Anderson v. CommissionerUnited States Tax Court · 1948
- Martin Weiner Corp. v. CommissionerUnited States Tax Court · 1954
- West Flagler Amusement Co. v. CommissionerUnited States Tax Court · 1954
- Pittsburgh & Weirton Bus Co. v. CommissionerUnited States Tax Court · 1954
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