MORRISON ET AL.
v.
MARYLAND CASUALTY CO.

U.S. | 1946-02-25
No. 757
327 U.S. 783 Supreme Court of the United States (1946) Positive Treatment
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  • …decision. Indeed it would seem that we could not even have remanded the case to the Tax Court to reconsider its decision in the light of the state court case. Sewell v. Commissioner of Internal Revenue, 5 Cir., 1945, 151 F. 2d 765, certiorari denied 327 U.S. 783, 66 S.Ct. 683, 90 L.Ed. 1010. Under the circumstances it appears that the taxpayer did not in the prior proceeding have its day in court upon the applicability of the Pennsylvania state court judgment to the question of the deductibility, for feder…

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