COMMISSIONER OF INTERNAL REVENUE v. F. W. POE MANUFACTURING COMPANY

No. 6979.

224 F.2d 254 (1955)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. F. W. POE MANUFACTURING COMPANY, Respondent.

United States Court of Appeals Fourth Circuit.

Decided July 13, 1955.


Attorney(s) appearing for the Case

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.


PER CURIAM.

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,...

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