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
OPINION
Tannenwald, Judge:
This ease is before the Court on remand from the Sixth Circuit Court of Appeals for reconsideration in light of the Supreme Court’s recent decision in Fulman v. United States, 434 U.S. 528 (1978). In particular, petitioner seeks a hearing at which to present evidence as to its reliance on the decision of that circuit in H. Wetter Manufacturing Co. v. United States, 458 F.2d 1033 (6th Cir. 1972), and asserts that such reliance would constitute a sufficient ground for refusing to give Fulman retroactive effect herein. The issue in Fulman, Wetter, and this case was the…
2Cases cited30 opinions
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- Linkletter v. WalkerSupreme Court of the United States · 1965
- Bradley v. School Bd. of RichmondSupreme Court of the United States · 1974
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
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3Cited by8 opinions
- Poinier v. CommissionerUnited States Tax Court · 1986
- Estate of Poletti v. CommissionerUnited States Tax Court · 1992
- C. Blake McDowell Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980
- C. Blake McDowell, Inc. v. CommissionerUnited States Tax Court · 1978
- Carson v. CommissionerUnited States Tax Court · 1978
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