Canfield v. Commissioner

110 F.2d 851, 24 A.F.T.R. (P-H) 792, 1939 U.S. App. LEXIS 4631, 24 A.F.T.R. (RIA) 792
CourtCourt of Appeals for the Seventh Circuit
DecidedOctober 4, 1939
DocketNo. 4761
StatusPublished

This text of 110 F.2d 851 (Canfield v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Canfield v. Commissioner, 110 F.2d 851, 24 A.F.T.R. (P-H) 792, 1939 U.S. App. LEXIS 4631, 24 A.F.T.R. (RIA) 792 (7th Cir. 1939).

Opinion

PER CURIAM.

The mandate of the Supreme Court of the United States having been filed in this cause in this Court, which said mandate directed that the judgment of this Court, 7 Cir., 62 F.2d 751, heretofore entered on January 13, 1933, be reversed, and which remanded this cause to this Court for further proceedings in conformity with the opinion of the said Supreme Court, 291 U.S. 163, 54 S.Ct. 368, 78 L.Ed. 706.

On consideration whereof: It is now here ordered that the judgment of this Court heretofore entered on January 13, 1933, be, and the same is hereby, vacated and set aside.

It is now here ordered and adjudged by this Court that the decision entered in this cause on December 21, 1931, by the United States Board of Tax Appeals be, and the same is hereby, affirmed.

It is further ordered that the mandate of this Court in this cause issue forthwith.

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Related

Helvering v. Canfield
291 U.S. 163 (Supreme Court, 1934)
Canfield v. Commissioner
62 F.2d 751 (Seventh Circuit, 1933)

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Bluebook (online)
110 F.2d 851, 24 A.F.T.R. (P-H) 792, 1939 U.S. App. LEXIS 4631, 24 A.F.T.R. (RIA) 792, Counsel Stack Legal Research, https://law.counselstack.com/opinion/canfield-v-commissioner-ca7-1939.