MacCorkle v. Commissioner

Fourth Circuit

MacCorkle v. Commissioner

26 F.2d 247, 6 A.F.T.R. (P-H) 7684, 1928 U.S. App. LEXIS 3653

CourtCourt of Appeals for the Fourth Circuit

DecidedMay 5, 1928

DocketNo. 2690

StatusPublished

This text of 26 F.2d 247 (MacCorkle v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

MacCorkle v. Commissioner, 26 F.2d 247, 6 A.F.T.R. (P-H) 7684, 1928 U.S. App. LEXIS 3653 (4th Cir. 1928).

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Opinion

PER CURIAM.

In the argument of the ease before this court it was stated by counsel representing the government that the dismissal of the petition before the Board of Tax Appeals, on motion of the Commissioner of Internal Revenue, did not in any way preclude or prevent the petitioner here from paying the tax assessed under protest without prejudice to his right to sue in the District Court, of the United States for the Southern District of West Virginia to recover the same. In this view this court concurs, and there is accordingly no reason to decide the technical questions presented; therefore the decision of the Board of Tax Appeals is affirmed, without costs.

Affirmed.

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PER CURIAM.

In the argument of the ease before this court it was stated by counsel representing the government that the dismissal of the petition before the Board of Tax Appeals, on motion of the Commissioner of Internal Revenue, did not in any way preclude or prevent the petitioner here from paying the tax assessed under protest without prejudice to his right to sue in the District Court, of the United States for the Southern District of West Virginia to recover the same. In this view this court concurs, and there is accordingly no reason to decide the technical questions presented; therefore the decision of the Board of Tax Appeals is affirmed, without costs.

Affirmed.

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Bluebook (online)

26 F.2d 247, 6 A.F.T.R. (P-H) 7684, 1928 U.S. App. LEXIS 3653, Counsel Stack Legal Research, https://law.counselstack.com/opinion/maccorkle-v-commissioner-ca4-1928.