Hall v. Commissioner

93 F.2d 1005, 20 A.F.T.R. (P-H) 638, 1938 U.S. App. LEXIS 3694, 20 A.F.T.R. (RIA) 638

• Court: Court of Appeals for the Fourth Circuit
• Decided: January 4, 1938
• Docket: No. 4121
• Status: Published

Opinion

PER CURIAM.

A rehearing in this case has been granted because of the recent decision of the Supreme Court in Bogardus v. Commissioner, 58 S.Ct. 61, 82 L.Ed.-, which had under consideration the same distribution by the Unopco Company as is here involved. On the authority of that decision, therefore, our previous decision (see 4 Cir., 89 F.2d 441) is set aside; and the decision of the Board of Tax Appeals is reversed and the cause is remanded to the Board for further proceedings.

Reversed and remanded.