Legal Opinion
A. B. Frank Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 5, 1954No. 14564PublishedCited by 18 opinions
1Per curiam
The decision of the Tax Court 1 affirmed the determination of the Commissioner that A. B. Frank Company, the taxpayer, was not entitled to relief under section 722 of the Internal Revenue Code 2 with respect to excess profits taxes for the years 1941 to 1945, which it sought to have refunded. The decision was “Reviewed by the Special Division", as provided by subsection (d) of section 732 of the Internal Revenue Code. 3 Taxpayer’s motions for reconsideration and vacation of the decision- were denied.
Petitioning for review here, taxpayer urges that the Tax Court erred in: (1) failing to permit…
2Cases cited3 opinions
- A. B. Frank Co. v. CommissionerUnited States Tax Court · 1952
- Green Spring Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- George Kemp Real Estate Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
3Cited by18 opinions
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Miami Valley Coated Paper Co. v. CommissionerUnited States Tax Court · 1957
- Standard Hosiery Mills, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Willmut Gas & Oil Co. v. FlyCourt of Appeals for the Fifth Circuit · 1963
- Helms Bakeries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
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