Keystone Auto. Club v. Commissioner

U.S. Tax Court

Keystone Auto. Club v. Commissioner

12 T.C. 1038, 1949 U.S. Tax Ct. LEXIS 168

CourtUnited States Tax Court

DecidedJune 10, 1949

DocketDocket No. 13738

StatusPublished

Cited by1 cases

This text of 12 T.C. 1038 (Keystone Auto. Club v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Keystone Auto. Club v. Commissioner, 12 T.C. 1038, 1949 U.S. Tax Ct. LEXIS 168 (tax 1949).

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Opinion

OPINION.

Oppee, Judge:

This proceeding is controlled by Chattanooga Automobile Club, 12 T. C. 967, from which it is indistinguishable. No basis exists for limiting the action of respondent under the doctrine of estoppel where appropriate enforcement of the law requires a change of position on his part. Agricultural Securities Corporation, 39 B. T. A. 1103, 1114; affd. (C. C. A., 9th Cir.), 116 Fed. (2d) 800; Stern Bros. & Co. v. Commissioner (C. C. A., 8th Cir.); 108 Fed. (2d) 309; affd., 311 U. S. 617. On the authority of Chattanooga Automobile Club, supra,

Decision will be entered for the respondent.

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OPINION.

Oppee, Judge:

This proceeding is controlled by Chattanooga Automobile Club, 12 T. C. 967, from which it is indistinguishable. No basis exists for limiting the action of respondent under the doctrine of estoppel where appropriate enforcement of the law requires a change of position on his part. Agricultural Securities Corporation, 39 B. T. A. 1103, 1114; affd. (C. C. A., 9th Cir.), 116 Fed. (2d) 800; Stern Bros. & Co. v. Commissioner (C. C. A., 8th Cir.); 108 Fed. (2d) 309; affd., 311 U. S. 617. On the authority of Chattanooga Automobile Club, supra,

Decision will be entered for the respondent.

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Bluebook (online)

12 T.C. 1038, 1949 U.S. Tax Ct. LEXIS 168, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keystone-auto-club-v-commissioner-tax-1949.

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