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COMMISSIONER OF INTERNAL REVENUE v. POE MFG

United States Court of Appeals, Fourth Circuit
Jul 13, 1955
224 F.2d 254 (4th Cir. 1955)

Opinion

No. 6979.

Argued June 13, 1955.

Decided July 13, 1955.

Harry Marselli, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on brief), for petitioner.

William H. Charles, St. Louis, Mo. (William C. Connett, IV, and Bryan, Cave, McPheeters McRoberts, St. Louis, Mo., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


This is another appeal from a holding by the Tax Court that, in a proceeding originally brought to it under section 732 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 732, from the disallowance of section 722, 26 U.S.C.A. § 722, relief, it has no jurisdiction to consider a so-called standard issue raised by the Commissioner. For the reasons stated by this court in Commissioner of Internal Revenue v. Pittsburgh Weirton Bus Company, 4 Cir., 219 F.2d 259, we think that this holding was erroneous and that the Tax Court did have jurisdiction to decide the issue raised by the Commissioner. See also Martin Weiner Corp. v. Commissioner, 2 Cir., 223 F.2d 444, rehearing denied; Willys-Overland Motors v. Commissioner, 6 Cir., 219 F.2d 251; Packer Publishing Co. v. Commissioner, 8 Cir., 211 F.2d 612; City Machine Tool Co. v. Commissioner, 6 Cir., 194 F.2d 535; H. Fendrich, Inc., v. Commissioner, 7 Cir., 192 F.2d 916. The order of dismissal will accordingly be reversed and the case will be remanded to the Tax Court for further proceedings not inconsistent herewith.

Reversed and remanded.


Summaries of

COMMISSIONER OF INTERNAL REVENUE v. POE MFG

United States Court of Appeals, Fourth Circuit
Jul 13, 1955
224 F.2d 254 (4th Cir. 1955)
Case details for

COMMISSIONER OF INTERNAL REVENUE v. POE MFG

Case Details

Full title:COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. F.W. POE MANUFACTURING…

Court:United States Court of Appeals, Fourth Circuit

Date published: Jul 13, 1955

Citations

224 F.2d 254 (4th Cir. 1955)

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