# South Coast Corporation v. Commissioner of Internal Revenue

> Court of Appeals for the Fifth Circuit · March 16, 1950 · 180 F.2d 878

URL: https://www.frixlaw.com/law-library/cases/9442389

## Case

- **Full name:** South Coast Corporation v. Commissioner of Internal Revenue
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** March 16, 1950
- **Citations:** 180 F.2d 878; 39 A.F.T.R. (P-H) 144; 1950 U.S. App. LEXIS 4032
- **Precedential status:** Published
- **Opinion:** Concurrence by Hutcheson
- **Judges:** Hutcheson, Waller, Borah
- **Cited by:** 2 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/9442389

## Opinion text

HUTCHESON, Chief Judge,
(concurring specially).
While I concur in the result and with most of what is said in the main opinion, I desire to briefly note one point of difference between us. This is that petitioner having been in business for the whole of the base period fixed in the statute, I think that, without regard to waiver, the claim it filed with the commissioner was adequate to entitle it to a hearing. 1 The decisions cited as supporting the opposite view are all fact cases quite different from those here.
This difference between us is certainly not substantial as regards the result to the taxpayer. For, while I think that his claim was adequate in itself, independent of waiver, to permit him to fully present his claim on the merits to the court, I certainly agree fully with the majority that if it was inadequate, in any respect, this inadequacy was waived.
. Webre Steib Co. v. Comm., 324 U.S. 164 , 65 S.Ct. 578 , 89 L.Ed. 819 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9442389. Public record. Not legal advice.