Commissioner v. Terre Haute Electric Co.
This text of 71 F.2d 1001 (Commissioner v. Terre Haute Electric Co.) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Pursuant to the stipulation of counsel filed April 22, 1933, which provides that the decision of this court in cause No. 4973 and No. 4975, 67' E.(2d) 697 (B. T. A. Docket No. 33860), shall govern and determine the disposition of the petition for review in this cause, it is now here ordered and adjudged by this court that, as to the issues raised on the petition for review by the Commissioner of Internal Revenue, the decision of the United States Board of Tax Appeals, entered in this cause on June 29, 1932, be, and the same is hereby, reversed, and. .that this cause be, and the same is hereby, remanded to the United States Board of Tax Appeals with direction to modify the said decision of the said Board of Tax Appeals in accordance with the views expressed in the opinion .of this court in cause No. 4973, Commissioner of Internal Revenue v. Térré Haute Eleetric Company, Inc., etc., and cause No. 4975, Terre' Haute - Electric Co., Inc., etc., v. Commissioner of Internal Revenue, filed November 16, 1933. 67 E.(2d) 697.
It is further ordered that the mandate in this cause issue forthwith.
Free access — add to your briefcase to read the full text and ask questions with AI
Cite This Page — Counsel Stack
71 F.2d 1001, 14 A.F.T.R. (P-H) 363, 1934 U.S. App. LEXIS 3301, 14 A.F.T.R. (RIA) 363, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-terre-haute-electric-co-ca7-1934.