Legal Opinion

Commissioner v. Realty Operators, Inc.

Court of Appeals for the Fifth Circuit

Decided March 20, 1941No. 9704PublishedCited by 6 opinions

1Opinion of the Court

SIBLEY, Circuit Judge.

This petition to review a decision of the Board of Tax Appeals is met by a motion to dismiss which must be sustained.

On December 7, 1939, the Board’s opinion was promulgated and became known to the Commissioner, stating that a decision would be entered under Rule SO of the Board. Under that rule the taxpayer filed a computation which was acquiesced in by the Commissioner on Jan. 9, 1940. No further hearing therefore was to be had before the Board. It entered its decision the same day. It had been customary for the Clerk to advise counsel for the Commissioner of the entry…

2Cases cited1 opinion

Wayne United Gas Co. v. Owens-Illinois Glass Co.Supreme Court of the United States · 1937

3Cited by6 opinions

Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
Vibro Mfg. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
American Fruit Growers, Inc. v. Goldstein Fruit & Produce Corp.District Court, E.D. Pennsylvania · 1948
Bickerstaff v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fifth Circuit · 1942
Fortee Properties, Inc. v. CommissionerUnited States Tax Court · 1952

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