George Kemp Real Estate Co. v. Commissioner

Second Circuit

George Kemp Real Estate Co. v. Commissioner

205 F.2d 236

CourtCourt of Appeals for the Second Circuit

DecidedJune 18, 1953

DocketNo. 62, Docket 22373

StatusPublished

Cited by5 cases

This text of 205 F.2d 236 (George Kemp Real Estate Co. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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,

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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,

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Bluebook (online)

205 F.2d 236, Counsel Stack Legal Research, https://law.counselstack.com/opinion/george-kemp-real-estate-co-v-commissioner-ca2-1953.

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