Keystone Automobile Club v. Commissioner
Cases that cite this one
2 later published cases cite this decision.
- New Jersey Automobile Club v. United States (Court of Claims 1960)
- Keystone Auto. Club v. Commissioner (United States Tax Court 1949)
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
OPINION.
This proceeding is controlled by Chattanooga Automobile Club, 12 T. C. 967, from which it is indistinguishable. No basis exists for limiting the action of respondent under the doctrine of estoppel where appropriate enforcement of the law requires a change of position on his part. Agricultural Securities Corporation, 39 B. T. A. 1103, 1114; affd. (C. C. A., 9th Cir.), 116 Fed. (2d) 800; Stern Bros. & Co. v. Commissioner (C. C. A., 8th Cir.); 108 Fed. (2d) 309; affd., 311 U. S. 617. On the authority of Chattanooga Automobile Club, supra,
Decision will be entered for the respondent.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.