# Cleveland Automobile Co. v. United States

> Court of Appeals for the Sixth Circuit · March 6, 1934 · 70 F.2d 365

URL: https://www.frixlaw.com/law-library/cases/9639639

## Case

- **Full name:** Cleveland Automobile Co. v. United States
- **Court:** Court of Appeals for the Sixth Circuit
- **Decided:** March 6, 1934
- **Citations:** 70 F.2d 365; 5 U.S. Tax Cas. (CCH) 1594; 13 A.F.T.R. (P-H) 986; 1934 U.S. App. LEXIS 4162
- **Precedential status:** Published
- **Opinion:** On rehearing
- **Judges:** Moorman, Hickenlooper, and Simons, Circuit Judges
- **Cited by:** 16 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/9639639

## Opinion text

On Petition for Rehearing.
Before MOORMAN, HICKS, and SI-MONS, Circuit Judges.
PER CURIAM.
It was perhaps not accurate to say that the taxpayer here had a right of appeal to the Board of Tax Appeals from the Commissioner’s findings on special assessment since no deficiency was found. That question was reserved in Blair, Commissioner, v. Oester-lein Machine Co., 275 U. S. 220 , 48 S. Ct. 87 , 72 L. Ed. 249 , and not decided. We find no reason to withdraw the opinion or to in any other respect modify it.
The petition for rehearing is denied.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9639639. Public record. Not legal advice.