SCRANTON-LACKAWANNA T. CO. v. Commissioner of Int. Rev.

Third Circuit

SCRANTON-LACKAWANNA T. CO. v. Commissioner of Int. Rev.

80 F.2d 519, 17 A.F.T.R. (P-H) 71, 1935 U.S. App. LEXIS 3344

CourtCourt of Appeals for the Third Circuit

DecidedDecember 2, 1935

Docket5689

StatusPublished

Cited by5 cases

This text of 80 F.2d 519 (SCRANTON-LACKAWANNA T. CO. v. Commissioner of Int. Rev.) 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.

Bluebook

SCRANTON-LACKAWANNA T. CO. v. Commissioner of Int. Rev., 80 F.2d 519, 17 A.F.T.R. (P-H) 71, 1935 U.S. App. LEXIS 3344 (3d Cir. 1935).

Pincite

Opinion

PER CURIAM.

This is a petition for review of a decision of the Board of Tax Appeals.

The opinion of the Board reported in 29 B.T.A. 698 contains a detailed statement of the facts, which are undisputed, and an entirely satisfactory discussion of the applicable law. We find no error in its conclusions, which are amply supported by the authorities cited.

Although we are constrained by the statute in question to place the penalty on the taxpayer for failure to file a tax return even where the outcome shows she was not taxable for income on the item in dispute, we deem it proper to say *520 that any relief for her is beyond our power, and if relief is to be granted to her, it can only come through Congress.

The decision of the Board of Tax Appeals is affirmed.

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