Commissioner v. Davies

Ninth Circuit

Commissioner v. Davies

121 F.2d 1021, 27 A.F.T.R. (P-H) 782, 1941 U.S. App. LEXIS 3396

Court of Appeals for the Ninth Circuit·Decided July 21, 1941·No. No. 9867·Published

Opinion

PER CURIAM.

On motion of petitioner that the decision of the Board of Tax Appeals herein be reversed on the authority of the decisions of the Supreme Court of the United States in Helvering, Com’r v. Hammel, 311 U.S. 504, 61 S.Ct. 368, 85 L.Ed. 303, 131 A.L.R. 1481, and Electro-Chemical Engraving Co. v. Com’r, 311 U.S. 513, 61 S.Ct. 372, 85 L.Ed. 308, and counsel for respondent concurring therein, and good cause therefor appearing, ordered motion granted, that a judgment be filed and entered accordingly, and that the mandate of this court issue forthwith.

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PER CURIAM.

On motion of petitioner that the decision of the Board of Tax Appeals herein be reversed on the authority of the decisions of the Supreme Court of the United States in Helvering, Com’r v. Hammel, 311 U.S. 504, 61 S.Ct. 368, 85 L.Ed. 303, 131 A.L.R. 1481, and Electro-Chemical Engraving Co. v. Com’r, 311 U.S. 513, 61 S.Ct. 372, 85 L.Ed. 308, and counsel for respondent concurring therein, and good cause therefor appearing, ordered motion granted, that a judgment be filed and entered accordingly, and that the mandate of this court issue forthwith.

Commissioner v. Davies, 121 F.2d 1021, 27 A.F.T.R. (P-H) 782, 1941 U.S. App. LEXIS 3396 (9th Cir. 1941).

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