Keystone Automobile Club v. Commissioner

U.S. Tax Court

Keystone Automobile Club v. Commissioner

12 T.C. 1038

CourtUnited States Tax Court

DecidedJune 10, 1949

DocketDocket No. 13738

StatusPublished

Cited by3 cases

This text of 12 T.C. 1038 (Keystone Automobile 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.

Bluebook

Keystone Automobile Club v. Commissioner, 12 T.C. 1038 (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, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keystone-automobile-club-v-commissioner-tax-1949.

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