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GEORGE KEMP REAL ESTATE CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 62, Docket 22373.

205 F.2d 236 (1953)

GEORGE KEMP REAL ESTATE CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 18, 1953.

Attorney(s) appearing for the Case

Alexander S. Andrews, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Harry Marselli, Special Assts. to the Atty. Gen., for Commissioner of Internal Revenue, respondent.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.

Since the Tax Court based its decision on the application as a matter of law of the doctrine of collateral estoppel, we have jurisdiction to review despite the provisions of § 732(c) of the Internal Revenue Code, 26 U.S.C.A. § 732(c). Compare H. Fendrich, Inc. v. Commissioner, 7 Cir., 192 F.2d 916 with George Kemp Real Estate Co. v. Commissioner, 2 Cir., 182 F.2d 847, certiorari...

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