[DOWNLOAD] "Martin Weiner Corp. v. Commissioner of Internal Revenue" by United States Court Of Appeals Second Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: Martin Weiner Corp. v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 19, 1955
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
This is a petition to review a decision of the Tax Court reported in 21 T.C. 470. The sole question raised on review is whether the Tax Court has jurisdiction, on a petition for relief under Section 722 of the Internal Revenue Code of 1939, 26 U.S.C. § 722, not only to afford relief under Section 722 but also to decide and give effect to so-called "standard issue adjustments" arising under other sections of the Excess Profits Tax Acts of World War II, IRC, Chapter 2, Subchapter E, Sections 710-736, 26 U.S.C. §§ 710-736. It was undisputed that petitioner was overassessed in the amount of $11,088.77 on its 1942 Excess Profits Tax. The Tax Court entered an order allowing the petitioners claim in the amount of $6,442.32 of that amount under Section 722, but held, with five judges dissenting, that it was without jurisdiction to decide whether petitioner was entitled to the balance of $4,646.45 for which the petitioner claimed a refund, under other sections of the Excess Profits Tax Act.