Commissioner of Internal Revenue v. Higgins

Seventh Circuit

Commissioner of Internal Revenue v. Higgins

88 F.2d 1006, 19 A.F.T.R. (P-H) 241, 1936 U.S. App. LEXIS 3367, 19 A.F.T.R. (RIA) 241

CourtCourt of Appeals for the Seventh Circuit

DecidedDecember 2, 1936

DocketNo. 5865

StatusPublished

This text of 88 F.2d 1006 (Commissioner of Internal Revenue v. Higgins) 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

Commissioner of Internal Revenue v. Higgins, 88 F.2d 1006, 19 A.F.T.R. (P-H) 241, 1936 U.S. App. LEXIS 3367, 19 A.F.T.R. (RIA) 241 (7th Cir. 1936).

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Opinion

PER CURIAM.

Now this day come the parties by their counsel and this cause now comes on to be heard on the printed record and briefs of counsel and on oral arguments.

On consideration whereof it is now here ordered and adjudged by this court that the decision entered in this cause on October 24, 1935, by the United States Board of Tax Appeals be, and the same is hereby reversed; and that this cause be, and the [1007]*1007same is hereby, remanded to the said United States Board of Tax Appeals. It is further ordered that the mandate of this court in this cause be, and the same is hereby, stayed for sixty days.

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PER CURIAM.

Now this day come the parties by their counsel and this cause now comes on to be heard on the printed record and briefs of counsel and on oral arguments.

On consideration whereof it is now here ordered and adjudged by this court that the decision entered in this cause on October 24, 1935, by the United States Board of Tax Appeals be, and the same is hereby reversed; and that this cause be, and the [1007]*1007same is hereby, remanded to the said United States Board of Tax Appeals. It is further ordered that the mandate of this court in this cause be, and the same is hereby, stayed for sixty days.

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Bluebook (online)

88 F.2d 1006, 19 A.F.T.R. (P-H) 241, 1936 U.S. App. LEXIS 3367, 19 A.F.T.R. (RIA) 241, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-higgins-ca7-1936.