Commissioner of Internal Revenue v. Hall C. Smith

Sixth Circuit

Commissioner of Internal Revenue v. Hall C. Smith

204 F.2d 691, 43 A.F.T.R. (P-H) 975, 1953 U.S. App. LEXIS 4158, 43 A.F.T.R. (RIA) 975

CourtCourt of Appeals for the Sixth Circuit

DecidedJune 3, 1953

Docket10979

StatusPublished

This text of 204 F.2d 691 (Commissioner of Internal Revenue v. Hall C. Smith) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Commissioner of Internal Revenue v. Hall C. Smith, 204 F.2d 691, 43 A.F.T.R. (P-H) 975, 1953 U.S. App. LEXIS 4158, 43 A.F.T.R. (RIA) 975 (6th Cir. 1953).

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Opinion

PER CURIAM.

Whereas, an order having been entered in this cause on the 12th day of February, 1952, affirming the decision of the Tax Court of the United States,

And whereas, upon the granting of a petition for writ of certiorari in the Supreme Court of the United States, an order was entered in that court, 345 U.S. 278, 73 S.Ct. 671, reversing the judgment of the United States Court of Appeals for the Sixth Circuit, 194 F.2d 536, and remanding the case for proceedings in conformity with the opinion of the Supreme Court,

It is ordered, that the decision of the Tax Court of the United States be and it is hereby reversed and the cause is remanded for further proceedings consistent with the mandate and opinion of the Supreme Court of the United States.

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PER CURIAM.

Whereas, an order having been entered in this cause on the 12th day of February, 1952, affirming the decision of the Tax Court of the United States,

And whereas, upon the granting of a petition for writ of certiorari in the Supreme Court of the United States, an order was entered in that court, 345 U.S. 278, 73 S.Ct. 671, reversing the judgment of the United States Court of Appeals for the Sixth Circuit, 194 F.2d 536, and remanding the case for proceedings in conformity with the opinion of the Supreme Court,

It is ordered, that the decision of the Tax Court of the United States be and it is hereby reversed and the cause is remanded for further proceedings consistent with the mandate and opinion of the Supreme Court of the United States.

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204 F.2d 691, 43 A.F.T.R. (P-H) 975, 1953 U.S. App. LEXIS 4158, 43 A.F.T.R. (RIA) 975, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-hall-c-smith-ca6-1953.

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