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Colonial Amusement Co. v. Commissioner of Internal Revenue

173 F.2d 568, 37 A.F.T.R. (P-H) 1171, 1949 U.S. App. LEXIS 4426
CourtCourt of Appeals for the Third Circuit
DecidedMarch 1, 1949
DocketNo. 9843
StatusPublished
Cited by14 cases

This text of 173 F.2d 568 (Colonial Amusement Co. v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Colonial Amusement Co. v. Commissioner of Internal Revenue, 173 F.2d 568, 37 A.F.T.R. (P-H) 1171, 1949 U.S. App. LEXIS 4426 (3d Cir. 1949).

Opinion

PER CURIAM.

The petitioner in this case asks us to review the determination by the Tax Court of á question arising solely under Section 711 (b) (1) (J) (ü) and Section 711 (b) (1) (K) of the Internal Revenue Code; 26 U.S. C.A. § 711 (b) (1). (J) (ii), (Kj: The respondent moves to dismiss the petition for review, relying upon Section 732 (c) of the [569]*569Code, 26 U.S.C.A. § 732 (c), which provides that the determination of such a question “shall not be reviewed or redetermined by any court or agency except the Board.” The motion must' be granted. See James F. Waters, Inc. v. Commissioner of Internal Revenue, 9 Cir., 1947, 160 F.2d 596.

The petition for review will accordingly be dismissed.

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Cite This Page — Counsel Stack

Bluebook (online)
173 F.2d 568, 37 A.F.T.R. (P-H) 1171, 1949 U.S. App. LEXIS 4426, Counsel Stack Legal Research, https://law.counselstack.com/opinion/colonial-amusement-co-v-commissioner-of-internal-revenue-ca3-1949.