Colonial Amusement Co. of Philadelphia v. Commissioner of Internal Revenue
| Decision Date | 01 March 1949 |
| Docket Number | No. 9843.,9843. |
| Parties | COLONIAL AMUSEMENT CO. OF PHILADELPHIA v. COMMISSIONER OF INTERNAL REVENUE. |
| Court | U.S. Court of Appeals — Third Circuit |
Llewellyn A. Luce, of Washington, D. C., for petitioner.
Irving I. Axelrad, Special Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for respondent.
Before MARIS, WALLER, and McLAUGHLIN, Circuit Judges.
The petitioner in this case asks us to review the determination by the Tax Court of a question arising solely under Section 711 (b) (1) (J) (ii) and Section 711 (b) (1) (K) of the Internal Revenue Code, 26 U.S. C.A. § 711 (b) (1) (J) (ii), (K). The respondent moves to dismiss the petition for review, relying upon Section 732 (c) of the Code, 26 U.S.C.A. § 732 (c), which provides that the determination of such a question "shall not be reviewed or redetermined by any court or agency except the Board." The motion must be granted. See James F. Waters, Inc. v. Commissioner of Internal Revenue, 9 Cir., 1947, 160 F.2d 596.
The petition for review will accordingly be dismissed.
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