KNAPP-MONARCH CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 12599.

139 F.2d 863 (1944)

KNAPP-MONARCH CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

January 17, 1944.


Attorney(s) appearing for the Case

J. Spencer Wolling, of St. Louis, Mo. (Charles P. Williams, of St. Louis, Mo., on the brief), for petitioner.

Miss Helen Goodner, Atty. for Department of Justice, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Bernard Chertcoff, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before THOMAS and JOHNSEN, Circuit Judges, and MOORE, District Judge.


MOORE, District Judge.

This is a petition to review a decision of the Tax Court which upheld a deficiency income tax assessment against petitioning corporation. There is no question but that the assessment is correct in amount provided it was within the jurisdiction of the Commissioner of Internal Revenue to make any such assessment; the only question for our consideration is whether or not the Commissioner's right to make an assessment had been foreclosed by his...

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