Sweets Co. of America, Inc. v. Commissioner
United States Board of Tax Appeals
1. REVERSAL OF RULING BY COMMISSIONER. - The Commissioner has authority to reverse a ruling of a predecessor in the office, involving a question of law.
Read the full summary
1. REVERSAL OF RULING BY COMMISSIONER. - The Commissioner has authority to reverse a ruling of a predecessor in the office, involving a question of law. Estate of W. S. Tyler,9 B.T.A. 255; Yokohama Ki-Ito Kwaisha, Ltd.,5 B.T.A. 1248, followed. 2. EVIDENCE; ESTOPPEL. - The evidence fails to show the existence of facts sufficient to establish an equitable estoppel against the Commissioner in favor of the Sweets Company of America, a Virginia corporation, transferee of the taxpayer. 3. CONSOLIDATED RETURNS. - Where two corporations are affiliated for six months, and these two and a third…
1Opinion of the Court
*1290OPINION.
Love :
The preliminary question to be decided is whether Commissioner Blair had the power to reverse the ruling of a predecessor in office in the circumstances here presented. In 1920, before making a return for 1919, the Virginia Sweets Co. applied to the then Commissioner for advice as to whether separate returns would be required for itself and for the other two corporations for the respective periods they were in existence and affiliated, or whether a single consolidated return should be made for the entire calendar year. The Commissioner then in office wrote a letter to the…
2Cases cited3 opinions
- Syracuse Lighting Co. v. . Maryland Casualty Co.New York Court of Appeals · 1919
- Irvine v. . New York Edison Co.New York Court of Appeals · 1913
- Ward v. WardU.S. Circuit Court for the District of Southern New York · 1904
3Cited by8 opinions
- Borall Corp. v. CommissionerUnited States Tax Court · 1946
- Buffalo Brake Beam Co. v. United StatesUnited States Court of Claims · 1937
- Imperial Assurance Co. v. CommissionerUnited States Board of Tax Appeals · 1930
- McGlone v. CommissionerUnited States Board of Tax Appeals · 1931
- Newport Co. v. CommissionerUnited States Board of Tax Appeals · 1931
3 more not listed; retrieve them via the Exa API.