C. Blake McDowell, Inc. v. Commissioner
United States Tax Court
Held, on remand from the Sixth Circuit Court of Appeals, petitioner is not entitled to a hearing in respect of its alleged reliance on that circuit's decision in H. Wetter Manufacturing Co. v. United States, 458 F.2d 1033 (6th Cir. 1972), since the subsequent decision of the Supreme Court in Fulman v. United States, 434 U.S. 528 (1978), should be given retroactive effect.
1Opinion of the Court
C. Blake McDowell, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
C. Blake McDowell, Inc. v. Commissioner
Docket No. 3852-76
United States Tax Court
71 T.C. 71; 1978 U.S. Tax Ct. LEXIS 40;
October 24, 1978, Filed
Decision will be entered for the respondent.
Held, on remand from the Sixth Circuit Court of Appeals, petitioner is not entitled to a hearing in respect of its alleged reliance on that circuit's decision in H. Wetter Manufacturing Co. v. United States, 458 F.2d 1033 (6th Cir. 1972), since the subsequent decision of the Supreme Court in Fulman v. United States, 434 U.S. 528…
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