Legal Opinion
Commissioner of Internal Revenue v. Blue Diamond Coal Co., Commissioner of Internal Revenue v. Central Paper Company, Inc.
Court of Appeals for the Sixth Circuit
Decided March 5, 1956No. 12517_1PublishedCited by 14 opinions
1Opinion of the Court
ALLEN, Circuit Judge.
The petitions to review in these companion cases arise out of similar proceedings asking for redetermination of excess profits tax liability under Section 722 of the Internal Revenue Code of 1939, 26 U.S.C.A. Int.Rev.Acts, pages 22 et seq., 35, in each of which the Commissioner sought by amended answer to introduce “standard issues” and prayed for the determination of deficiencies. The Tax Court decided that it had no jurisdiction in such a proceeding as to ■so-called “standard issues.”
In the Central Paper Company case Taxpayer had filed a claim for refund for The three…
2Cases cited12 opinions
- Mutual Lumber Co. v. CommissionerUnited States Tax Court · 1951
- Central Paper Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Reo Motors, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1951
- Packer Pub. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Louisville Builders Supply Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
- H. Fendrich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- The Brown Paper Mill Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- The Crowell-Collier Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Commissioner of Internal Revenue v. Seminole Manufacturing CompanyCourt of Appeals for the Fifth Circuit · 1956
9 more not listed; retrieve them via the Exa API.