MARTIN WEINER CORP. v. COMMISSIONER OF INTERNAL REV.

No. 178, Docket 23189.

223 F.2d 444 (1955)

MARTIN WEINER CORPORATION (Formerly Wohl Fabrics Co.), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided May 19, 1955.

Rehearing Denied June 13, 1955.


Attorney(s) appearing for the Case

Marvin Lyons, Benjamin Nadel, James A. Levitan, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before MEDINA and HINCKS, Circuit Judges, and BURKE, District Judge.


HINCKS, Circuit Judge.

This is a petition to review a decision of the Tax Court reported in 21 T.C. 470. The sole question raised on review is whether the Tax Court has jurisdiction, on a petition for relief under Section 722 of the Internal Revenue Code of 1939, 26 U.S.C. § 722, not only to afford relief under Section 722 but also to decide and give effect to so-called "standard issue adjustments" arising under other sections...

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