Commissioner v. Brandt

117 F.2d 1010, 26 A.F.T.R. (P-H) 489, 1941 U.S. App. LEXIS 4407

Opinion

PER CURIAM.

It is agreed by both the petitioner and the respondent, that the decision of the Board of Tax Appeals must be set aside upon the authority of Helvering v. Bruun, 309 U.S. 461, 60 S.Ct. 631, 84 L.Ed. 864; wherefore, it is ordered that the decision be and it is hereby set aside and the cause remanded to the Board of Tax Appeals for further proceedings.