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Commissioner v. Southwest Consolidated Corp.

129 F.2d 1019, 29 A.F.T.R. (P-H) 1039, 1942 U.S. App. LEXIS 3486
CourtCourt of Appeals for the Fifth Circuit
DecidedAugust 6, 1942
DocketNo. 9524
StatusPublished

This text of 129 F.2d 1019 (Commissioner v. Southwest Consolidated Corp.) 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.

Bluebook
Commissioner v. Southwest Consolidated Corp., 129 F.2d 1019, 29 A.F.T.R. (P-H) 1039, 1942 U.S. App. LEXIS 3486 (5th Cir. 1942).

Opinion

PER CURIAM.

On the authority of Guy T. Helvering, Commissioner of Internal Revenue, v. Southwest Consolidated Corporation, 315 U.S. 194, 62 S.Ct. 546, 86 L.Ed. -, decided February 2, 1942, our former decision reported in 5 Cir., 119 F.2d 561, is set aside and the judgment of the United States Board of Tax Appeals is reversed and the cause remanded for further proceedings.

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Related

Helvering v. Southwest Consolidated Corp.
315 U.S. 194 (Supreme Court, 1942)
Commissioner v. Southwest Consol. Corp.
119 F.2d 561 (Fifth Circuit, 1941)

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Bluebook (online)
129 F.2d 1019, 29 A.F.T.R. (P-H) 1039, 1942 U.S. App. LEXIS 3486, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-southwest-consolidated-corp-ca5-1942.