Puget Sound Pulp & Timber Co., a Corporation v. Commissioner of Internal Revenue

Petitioner filed claims for excess profits tax relief under Section 722 of the Internal Revenue Code of 1939, 26 U.S.C.A. Excess Profits Taxes, § 722.

The respondent Commissioner contends that review of this case is precluded by Section 732(c) of the 1939 Code, 26 U. S.C.A. Excess Profits Taxes, § 732(c), reading as follows:

Petitioner replies that whenever con stitutional questions of due process are raised, the determination of that question does not rest “solely” upon the sections mentioned.

We have heretofore ruled on this question. We again find we have no jurisdiction, resting our decision on James F. Waters, Inc. v. Commissioner of Internal Revenue, 9 Cir., 1947, 160 F.2d 596 , where we said,

160 F.2d at page 598 . And in Helms Bakeries v. Commissioner of Internal Revenue, 9 Cir., 1959, 263 F.2d 642 , overruling Helms Bakeries v. Commissioner of Internal Revenue, 9 Cir., 1956, 236 F.2d 3 , where we relied on similar conclusions reached in the Second, Third, Fourth, Fifth, Sixth and Tenth Circuits, and cited the cases.

The petition for review is dismissed for lack of jurisdiction.

. Certiorari denied 332 U.S. 767 , 68 S.Ct. 77 , 92 L.Ed. 353 .