GREEN SPRING DAIRY v. COMMISSIONER OF INTERNAL REV.

No. 6561.

208 F.2d 471 (1953)

GREEN SPRING DAIRY, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Fourth Circuit.

Decided November 10, 1953.


Attorney(s) appearing for the Case

Hugh C. Bickford, Washington, D. C. (Morton P. Fisher, Baltimore, Md., and Henry H. Elliott, Washington, D. C., on the brief), for petitioner.

Melva M. Graney, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

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


SOPER, Circuit Judge.

The main question raised by this petition for review is the interpretation to be given to section 732 of the Internal Revenue Code, 26 U.S.C.A., which provides that the determination by the Tax Court of tax liability under section 722 of the Code, relating to the calculation of the excess profits tax under particular circumstances, shall not be reviewed by any court or agency except the Tax Court, but that such a determination by any division...

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