L. E. Carpenter & Company v. Commissioner of Internal Revenue

Third Circuit

L. E. Carpenter & Company v. Commissioner of Internal Revenue

264 F.2d 230, 3 A.F.T.R.2d (RIA) 901, 1959 U.S. App. LEXIS 4242

CourtCourt of Appeals for the Third Circuit

DecidedMarch 11, 1959

Docket12686_1

StatusPublished

Cited by2 cases

This text of 264 F.2d 230 (L. E. Carpenter & Company 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.

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L. E. Carpenter & Company v. Commissioner of Internal Revenue, 264 F.2d 230, 3 A.F.T.R.2d (RIA) 901, 1959 U.S. App. LEXIS 4242 (3d Cir. 1959).

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Opinion

PER CURIAM.

6 ,i • AS \ . j; ’ It is clear that we lack jurisaict'">'' gireview the decision of the Tax Court, 1957, 29 T.C. 562. The decision of Judge Mulroney was reviewed by a Special Division of the Tax Court, as required by Section 732(d), Internal Rev. Code of 1939, 26 U.S.C. § 732(d) (1952), 26 U.S.C.A. Excess Profits Taxes, § 732 (d), and was affirmed. The decision of the Tax Court sought to be reviewed here relates exclusively to a question arising under and determinable solely under Section 721(a)(2)(C) of the Internal Revenue Code of 1939. See 26 U.S.C. § 721 (a)(2)(C) (1952), 26 U.S.C.A. Excess Profits Taxes, § 721(a)(2)(C). Section 732(c) of the Internal Revenue Code of 1939 provides that if “the determination of any question is necessary solely by reason of * * * section 721 * * such question shall not be reviewed or redetermined by any court or agency” except the Tax Court.

The prohibition of Section 732(c) of any review of decisions of the Tax Court respecting “abnormalities” or relief issues under the law, such as is presented here, has now, we believe, been universally recognized. The sole exception was Helms Bakeries v. Commissioner, 9 Cir., 1956, 236 F.2d 3, but that decision was overruled by the Court of Appeals for the Ninth Circuit itself by its decision in Helms Bakeries v. Commissioner, 1959, 263 F.2d 642. See Colonial Amusement Co. of Philadelphia v. Commissioner, 3 Cir., 1949, 173 F.2d 568; Crowell-Collier Pub. Co. v. Commissioner, 2 Cir., 1958, 259 F.2d 860, certiorari denied, 1959, 358 U.S. 928, 79 S.Ct. 314, 3 L.Ed.2d 302; Standard Hosiery Mills, Inc. v. Commissioner, 4 Cir., 1957, 249 F.2d 469; Brown Paper Mill Co. v. Commissioner, 5 Cir., *231 1958, 255 F.2d 77, certiorari denied, 1958, 358 U.S. 906, 79 S.Ct. 229, 3 L.Ed.2d 227; Patent Button Co. of Tenn. v. Commissioner, 6 Cir., 1958, 256 F.2d 726; James F. Waters, Inc. v. Commissioner, 9 Cir., 1947, 160 F.2d 596, certiorari denied, 1947, 332 U.S. 767, 68 S.Ct. 77, 92 L.Ed. 353; and Colorado Milling & Elevator Co. v. Commissioner, 10 Cir., 1953, 205 F.2d 551.

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PER CURIAM.

6 ,i • AS \ . j; ’ It is clear that we lack jurisaict'">'' gireview the decision of the Tax Court, 1957, 29 T.C. 562. The decision of Judge Mulroney was reviewed by a Special Division of the Tax Court, as required by Section 732(d), Internal Rev. Code of 1939, 26 U.S.C. § 732(d) (1952), 26 U.S.C.A. Excess Profits Taxes, § 732 (d), and was affirmed. The decision of the Tax Court sought to be reviewed here relates exclusively to a question arising under and determinable solely under Section 721(a)(2)(C) of the Internal Revenue Code of 1939. See 26 U.S.C. § 721 (a)(2)(C) (1952), 26 U.S.C.A. Excess Profits Taxes, § 721(a)(2)(C). Section 732(c) of the Internal Revenue Code of 1939 provides that if “the determination of any question is necessary solely by reason of * * * section 721 * * such question shall not be reviewed or redetermined by any court or agency” except the Tax Court.

The prohibition of Section 732(c) of any review of decisions of the Tax Court respecting “abnormalities” or relief issues under the law, such as is presented here, has now, we believe, been universally recognized. The sole exception was Helms Bakeries v. Commissioner, 9 Cir., 1956, 236 F.2d 3, but that decision was overruled by the Court of Appeals for the Ninth Circuit itself by its decision in Helms Bakeries v. Commissioner, 1959, 263 F.2d 642. See Colonial Amusement Co. of Philadelphia v. Commissioner, 3 Cir., 1949, 173 F.2d 568; Crowell-Collier Pub. Co. v. Commissioner, 2 Cir., 1958, 259 F.2d 860, certiorari denied, 1959, 358 U.S. 928, 79 S.Ct. 314, 3 L.Ed.2d 302; Standard Hosiery Mills, Inc. v. Commissioner, 4 Cir., 1957, 249 F.2d 469; Brown Paper Mill Co. v. Commissioner, 5 Cir., *231 1958, 255 F.2d 77, certiorari denied, 1958, 358 U.S. 906, 79 S.Ct. 229, 3 L.Ed.2d 227; Patent Button Co. of Tenn. v. Commissioner, 6 Cir., 1958, 256 F.2d 726; James F. Waters, Inc. v. Commissioner, 9 Cir., 1947, 160 F.2d 596, certiorari denied, 1947, 332 U.S. 767, 68 S.Ct. 77, 92 L.Ed. 353; and Colorado Milling & Elevator Co. v. Commissioner, 10 Cir., 1953, 205 F.2d 551.

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264 F.2d 230, 3 A.F.T.R.2d (RIA) 901, 1959 U.S. App. LEXIS 4242, Counsel Stack Legal Research, https://law.counselstack.com/opinion/l-e-carpenter-company-v-commissioner-of-internal-revenue-ca3-1959.

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