Commissioner v. Southwest Consolidated Corp.

129 F.2d 1019, 29 A.F.T.R. (P-H) 1039, 1942 U.S. App. LEXIS 3486
Court of Appeals for the Fifth Circuit·Decided August 6, 1942·No. No. 9524·Published

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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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).

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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)