Legal Opinion
Industrial Addition Ass'n v. Commissioner
Court of Appeals for the Sixth Circuit
Decided March 27, 1944No. 9629PublishedCited by 1 opinion
1Opinion of the Court
HICKS, Circuit Judge.
Petition for review of the decision of the Tax Court finding deficiencies in income taxes and penalties for the years 1932 to 1936 inclusive. We are confronted with a motion to dismiss which raises the question of our jurisdiction to entertain the petition.
Sec. 1142 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 1142, in so far as is here material, provides that:
“The decision of the Board * * * may be reviewed by a Circuit Court of Appeals, or the United States Court of Appeals for the District of Columbia, as provided in section 1141, if a petition for such…
2Cases cited6 opinions
- Wegener v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Massachusetts Fire & Marine Ins. Co. v. Com'r of Int. Rev.Court of Appeals for the Second Circuit · 1930
- Nash-Breyer Motor Co. v. BurnetSupreme Court of the United States · 1931
- Commissioner v. Realty Operators, Inc.Court of Appeals for the Fifth Circuit · 1941
- Smith v. CommissionerCourt of Appeals for the Fourth Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Industrial Addition Assn. v. CommissionerSupreme Court of the United States · 1945