City Mach. & Tool Co. v. Comm'r of Internal Revenue, 194 F.2d 535 (6th Cir. 1952). · Go Syfert
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City Mach. & Tool Co. v. Comm'r of Internal Revenue, 194 F.2d 535 (6th Cir. 1952). Cases Citing This Book View Copy Cite
28 citation events across 11 distinct courts.
Strongest positive: Dixie Portland Flour Co. v. Commissioner
Treatment trajectory · 1952 → 2026 · click a year to view as-of
1952 1989 2026
Statutes interpreted (leading-cases list)
#20 26 U.S.C. § 722 cited 1× in this case · 50 total citations of statute #12 26 U.S.C. § 732 cited 1× in this case · 28 total citations of statute
Top citers, strongest first. 2 distinct citers. How cited ↗
cited Cited as authority (rule) Dixie Portland Flour Co. v. Commissioner
unknown court · 1958 · confidence medium
A. 1, 1952); City Machine & Tool Company v. Commissioner , 194 F. 2d 535 *16 (C.
cited Cited "see" City Machine & Tool Co. v. Commissioner
Tax Ct. · 1954 · signal: see · confidence high
See City Machine & Tool Co. v. Commissioner , 194 F. 2d 535 .
Retrieving the full opinion text from the archive…
CITY MACHINE & TOOL COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
11439.
Court of Appeals for the Sixth Circuit.
Feb 22, 1952.
194 F.2d 535
Erwin R. Effler, LeRoy E. Eastman, Toledo, Ohio, for petitioner., Ellis N. Slack, Washington, D. C., for respondent.
Allen, Hicks, Miller, Per Curiam.
Cited by 13 opinions  |  Published
PER CURIAM.

This case came on to be heard upon the record and briefs.

And the court being fully advised;

And it appearing that the United States Tax Court in this case held in effect that in a proceeding brought before it under Section 732(a) of the Internal Revenue Code, 26 U.S.C.A. § 732(a), from the disallowance of a claim for relief under Section 722, 26 U.S.C.A. § 722, no issue could be raised other than the right to relief under Section 722;

And it appearing that the Commissioner confesses error and concedes that the order of the Tax Court entered February 19, 1951, should be reversed;

And it appearing that Section 732, 26 U.S.C.A. (a) provides that a taxpayer may file a petition for redetermination of the excess profits tax and that the tax cannot correctly be redetermined unless all pertinent factors entering into its determination are considered. H. Fendrich, Inc., v. Com[*536] missioner of Internal Revenue, 7 Cir., 192 F.2d 916.

It is ordered that the decision of the Tax Court be and it hereby is reversed and the case is remanded to the Tax Court for further proceedings.