Legal Opinion
George Kemp Real Estate Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided June 18, 1953No. 62, Docket 22373PublishedCited by 5 opinions
1Per curiam
Since the Tax Court based its decision on the application as a matter of law of the doctrine, of collateral estoppel, we have jurisdiction to review despite the provisions .of § 732(c) of the Internal Revenue Code, 26 U.S.C.A. § 732(c). Compare H. Fendrich, Inc. v. Commissioner, 7 Cir., 192 F.2d 916 with George Kemp Real Estate Co. v. Commissioner, 2 Cir., 182 F.2d 847, certiorari denied 340 U.S. 852, 71 S.Ct. 80, 95 L.Ed. 624. The decision was not, in the language of the statute, “necessary solely by.reason of section * * * 722.” •
The-principles of collateral estoppel were correctly applied…
2Cases cited3 opinions
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- George Kemp Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- George Kemp Real Estate Co. v. CommissionerUnited States Tax Court · 1951
3Cited by5 opinions
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Stern & Stern Textiles, Inc. (Successor in Interest to Huguet Fabrics Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Headline Publications, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- May Broadcasting Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Sprague Electric Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964