Bodden v. Commissioner of Internal Revenue

Fifth Circuit

Bodden v. Commissioner of Internal Revenue

182 F.2d 624, 39 A.F.T.R. (P-H) 564, 1950 U.S. App. LEXIS 4130

CourtCourt of Appeals for the Fifth Circuit

DecidedJune 9, 1950

Docket13039

StatusPublished

Cited by2 cases

This text of 182 F.2d 624 (Bodden v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bodden v. Commissioner of Internal Revenue, 182 F.2d 624, 39 A.F.T.R. (P-H) 564, 1950 U.S. App. LEXIS 4130 (5th Cir. 1950).

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Opinion

PER CURIAM.

When this case was submitted to, and decided by the Tax Court, the case of Commissioner of Internal Revenue v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, had not been decided, and the questions arising in this case were decided and the facts determined by the Tax Court without the benefit of that decision.

We are of the opinión that before considering the petition for review of the Tax Court’s decision in this case, we should have the benefit of its re-examination of the questions and its re-determination of the facts in the light of the opinion in the Culbertson case.

We, therefore, order a remand of this cause to the Tax Court for further proceedings in conformity with the opinion of the Supreme Court in the Culbertson case with the right in either of the parties to offer such further or additional evidence and take such further or additional positions as may be appropriate in the light of that opinion.

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PER CURIAM.

When this case was submitted to, and decided by the Tax Court, the case of Commissioner of Internal Revenue v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, 93 L.Ed. 1659, had not been decided, and the questions arising in this case were decided and the facts determined by the Tax Court without the benefit of that decision.

We are of the opinión that before considering the petition for review of the Tax Court’s decision in this case, we should have the benefit of its re-examination of the questions and its re-determination of the facts in the light of the opinion in the Culbertson case.

We, therefore, order a remand of this cause to the Tax Court for further proceedings in conformity with the opinion of the Supreme Court in the Culbertson case with the right in either of the parties to offer such further or additional evidence and take such further or additional positions as may be appropriate in the light of that opinion.

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Bluebook (online)

182 F.2d 624, 39 A.F.T.R. (P-H) 564, 1950 U.S. App. LEXIS 4130, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bodden-v-commissioner-of-internal-revenue-ca5-1950.

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