# Keystone Auto. Club v. Commissioner

> United States Tax Court · June 10, 1949 · 12 T.C. 1038

URL: https://www.frixlaw.com/law-library/cases/4474262

## Case

- **Full name:** Keystone Automobile Club v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** June 10, 1949
- **Citations:** 12 T.C. 1038; 1949 U.S. Tax Ct. LEXIS 168
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Oppee
- **Judges:** Opper
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4474262

## Opinion text

OPINION.
Oppee, Judge: 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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4474262. Public record. Not legal advice.