Van Ameringen-Haebler, Inc. v. Helvering

The Commissioner asks that the case be remanded to the Tax Court in order that it may be reconsidered in the light of the § 501(a) of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Acts, which amended § 14(a) (2) and § 26(c) of the Revenue Act of 1936, and added subdivisions (f) and (g) to § 26 of that Act; § 501 (b) of the Act of 1942 having made these changes retroactive. Since the whole case was tried upon the assumption that the taxpayer’s liability depended upon the law as-it stood before 1942, it is obviously appropriate, if not necessary, that it should! be heard anew. Indeed, it might…