Commissioner v. Peavy-Byrnes Lumber Co.
This text of 61 F.2d 1023 (Commissioner v. Peavy-Byrnes Lumber Co.) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Whereas, in cause No. 6160, between the Commissioner of Internal Revenue, petitioner, and Peavy-Bymes Lumber Company, respondent, a judgment was entered by this court on June 30, 1931, denying the petition for review, and whereas, on April .18, 1932, the Supreme Court of the United States reversed the judgment of this court, 51 F. (2d) 163, and issued its mandate to this court with instructions to remand the cause to the Board of Tax Appeals for further proceedings in conformity with the opinion of the Supreme Court in Handy & Harman v. Burnet, Commissioner of Internal Revenue, 284 U. S. 136, 52 S. Ct. 51, 76 L. Ed. 207, now therefore it is ordered that the petition for review be granted, and the cause remanded to) the Board of Tax Appeals for further proceedings in conformity with the mandate of the Supreme Court to this court.
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Cite This Page — Counsel Stack
61 F.2d 1023, 11 A.F.T.R. (P-H) 1032, 1932 U.S. App. LEXIS 4518, 11 A.F.T.R. (RIA) 1032, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-peavy-byrnes-lumber-co-ca5-1932.