Opinion
No. 9843.
Argued February 24, 1949.
Decided March 1, 1949.
On Petition for Review of the Decision of the Tax Court of the United States.
Petition by Colonial Amusement Company of Philadelphia for review of decision of the Tax Court of the United States, 11 T.C. 67, redetermining tax deficiencies assessed by the Commissioner of Internal Revenue. On respondent's motion to dismiss petition.
Motion granted.
Llewellyn A. Luce, of Washington, D.C., for petitioner.
Irving I. Axelrad, Special Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before MARIS, WALLER, and McLAUGHLIN, Circuit Judges.
The petitioner in this case asks us to review the determination by the Tax Court of a question arising solely under Section 711(b)(1)(J) (ii) and Section 711(b)(1)(K) of the Internal Revenue Code, 26 U.S.C.A. § 711(b)(1)(J) (ii), (K). The respondent moves to dismiss the petition for review, relying upon Section 732(c) of the Code, 26 U.S.C.A. § 732(c), which provides that the determination of such a question "shall not be reviewed or redetermined by any court or agency except the Board." The motion must be granted. See James F. Waters, Inc. v. Commissioner of Internal Revenue, 9 Cir., 1947, 160 F.2d 596.
The petition for review will accordingly be dismissed.