Commissioner v. Hammel

119 F.2d 420, 27 A.F.T.R. (P-H) 137, 1941 U.S. App. LEXIS 3737, 27 A.F.T.R. (RIA) 137
CourtCourt of Appeals for the Sixth Circuit
DecidedApril 18, 1941
DocketNo. 8043
StatusPublished

This text of 119 F.2d 420 (Commissioner v. Hammel) 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.

Bluebook
Commissioner v. Hammel, 119 F.2d 420, 27 A.F.T.R. (P-H) 137, 1941 U.S. App. LEXIS 3737, 27 A.F.T.R. (RIA) 137 (6th Cir. 1941).

Opinion

PER CURIAM.

It appearing from the record in the above-styled cause that the Supreme Court [421]*421of the United States on January 6, 1941, 61 S.Ct. 368, 85 L.Ed.-, 131 A.L.R. 1481, reversed the order of this court of January 10, 1940, 108 F.2d 753, it is hereby ordered that the order of the Board of Tax Appeals herein he reversed and this cause remanded to the Board of Tax Appeals for further proceedings not inconsistent with the opinion of the Supreme Court in this action.

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Related

Helvering v. Hammel
311 U.S. 504 (Supreme Court, 1941)
Commissioner of Internal Revenue v. Hammel
108 F.2d 753 (Sixth Circuit, 1940)

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Bluebook (online)
119 F.2d 420, 27 A.F.T.R. (P-H) 137, 1941 U.S. App. LEXIS 3737, 27 A.F.T.R. (RIA) 137, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-hammel-ca6-1941.