George Kemp Real Estate Co. v. Commissioner

Second Circuit

George Kemp Real Estate Co. v. Commissioner

205 F.2d 236

Court of Appeals for the Second Circuit·Decided June 18, 1953·No. No. 62, Docket 22373·Published·Cited by 5 cases

Opinion

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 denied 340 U.S. 852, 71 S.Ct. 80, 95 L.Ed. 624. The decision was not, in the language of the statute, “necessary solely by.reason of section * * * 722.” •

The-principles of collateral estoppel were correctly applied and the decision is affirmed on the opinion of the Tax Court, 17 T.C. 755,

Free access — add to your briefcase to read the full text and ask questions with AI

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 denied 340 U.S. 852, 71 S.Ct. 80, 95 L.Ed. 624. The decision was not, in the language of the statute, “necessary solely by.reason of section * * * 722.” •

The-principles of collateral estoppel were correctly applied and the decision is affirmed on the opinion of the Tax Court, 17 T.C. 755,

George Kemp Real Estate Co. v. Commissioner, 205 F.2d 236 (2d Cir. 1953).

Pincite

205 F.2d 236 (George Kemp Real Estate Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related