U.S. Court of Appeals for the Second Circuit, 1953

George Kemp Real Estate Co. v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided June 18, 1953

205 F.2d 236 (Federal Reporter, Second Series)

Counsel

Alexander S. Andrews, New York City, for petitioner., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Harry Marselli, Special Assts. to the Atty. Gen., for Commissioner of Internal Revenue, respondent.

Cases that cite this one

5 later published cases cite this decision.

Sprague Electric Company v. Commissioner of Internal Revenue (1st Cir. 1964)
May Broadcasting Company v. Commissioner of Internal Revenue (8th Cir. 1962)
Stern & Stern Textiles, Inc. (Successor in Interest to Huguet Fabrics Corporation) v. Commissioner of Internal Revenue (2d Cir. 1959)
Headline Publications, Inc. v. Commissioner of Internal Revenue (2d Cir. 1959)
The Brown Paper Mill Company, Inc. v. Commissioner of Internal Revenue (5th Cir. 1958)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

Since the Tax Court based its decision on the application as a matter of law of the doctrine, of collateral estoppel, we have jurisdiction to review despite the provisions .of § 732(c) of the Internal Revenue Code, 26 U.S.C.A. § 732(c). Compare H. Fendrich, Inc. v. Commissioner, 7 Cir., 192 F.2d 916 with George Kemp Real Estate Co. v. Commissioner, 2 Cir., 182 F.2d 847, certiorari denied 340 U.S. 852, 71 S.Ct. 80, 95 L.Ed. 624. The decision was not, in the language of the statute, “necessary solely by.reason of section * * * 722.” •

The-principles of collateral estoppel were correctly applied and the decision is affirmed on the opinion of the Tax Court, 17 T.C. 755,

Case-law data current through December 31, 2025. Source: CourtListener bulk data.