Taylor v. Commissioner of Internal Revenue

Second Circuit

Taylor v. Commissioner of Internal Revenue

194 F.2d 528

CourtCourt of Appeals for the Second Circuit

DecidedFebruary 27, 1952

Docket13850_1

StatusPublished

This text of 194 F.2d 528 (Taylor v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second 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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Taylor v. Commissioner of Internal Revenue, 194 F.2d 528 (2d Cir. 1952).

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Opinion

PER CURIAM.

This is a motion in which the petitioner prays this court to set aside its decision and decree of April 22, 1935, 2 Cir., 76 F.2d 904, affirming a deficiency in his income tax for the year 1929 as determined by the Board of Tax Appeals, to recall its mandate issued thereon, direct vacation of the decision of the Board of Tax Appeals and to alter the determination of the amount of the deficiency tax to the sum of $5,319.89.

This taxpayer in 1944 was denied a similar motion where the same facts were presented to the court as here in respect to purchases and sales. The only new proof offered is an intermural memorandum by someone in the Department of Justice to the Treasury Department in 1939, and a recomputation of the petitioner’s income tax by the Treasury Department in 1944. This can afford no basis whatever for disregarding our decision. The taxpayer’s only remedy, if any there be, lies in an Act of Congress to relieve him.

Motion denied.

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PER CURIAM.

This is a motion in which the petitioner prays this court to set aside its decision and decree of April 22, 1935, 2 Cir., 76 F.2d 904, affirming a deficiency in his income tax for the year 1929 as determined by the Board of Tax Appeals, to recall its mandate issued thereon, direct vacation of the decision of the Board of Tax Appeals and to alter the determination of the amount of the deficiency tax to the sum of $5,319.89.

This taxpayer in 1944 was denied a similar motion where the same facts were presented to the court as here in respect to purchases and sales. The only new proof offered is an intermural memorandum by someone in the Department of Justice to the Treasury Department in 1939, and a recomputation of the petitioner’s income tax by the Treasury Department in 1944. This can afford no basis whatever for disregarding our decision. The taxpayer’s only remedy, if any there be, lies in an Act of Congress to relieve him.

Motion denied.

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194 F.2d 528, Counsel Stack Legal Research, https://law.counselstack.com/opinion/taylor-v-commissioner-of-internal-revenue-ca2-1952.

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