Commissioner of Internal Revenue v. F. W. Poe Manufacturing Company

PER CURIAM.

This is another appeal from a holding by the Tax Court that, in a proceeding originally brought to it under section 732 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 732 , from the disallowance of section 722, 26 U.S.C.A. § 722 , relief, it has no jurisdiction to consider a so-called standard issue raised by the Commissioner. For the reasons stated by this court in Commissioner of Internal Revenue v. Pittsburgh & Weirton Bus Company, 4 Cir., 219 F.2d 259 , we think that this holding was erroneous and that the Tax Court did have jurisdiction to decide the issue raised by the Commissioner. See also Martin Weiner Corp. v. Commissioner, 2 Cir., 223 F.2d 444 , rehearing denied; Willys-Overland Motors v. Commissioner, 6 Cir., 219 F.2d 251 ; Packer Publishing Co. v. Commissioner, 8 Cir., 211 F.2d 612 ; City Machine & Tool Co. v. Commissioner, 6 Cir., 194 F.2d 535 ; H. Fendrich, Inc., v. Commissioner, 7 Cir., 192 F.2d 916 . The order of dismissal will accordingly be reversed and the case will be remanded to the Tax Court for further proceedings not inconsistent herewith.

Reversed and remanded.