Harris v. Commissioner

175 F.2d 444, 38 A.F.T.R. (P-H) 86, 1949 U.S. App. LEXIS 4506
Court of Appeals for the Ninth Circuit·Decided July 13, 1949·No. No. 12060·Published·Cited by 2 cases

Opinion

PER CURIAM.

On authority of Commissioner of Internal Revenue v. Culbertson, decided June 27, 1949, 69 S.Ct. 1210 the decision of the Tax Court, 10 T.C. 818, is reversed ' and the cause is remanded to the Tax Court for further proceedings in conformity with the opinion of the Supreme Court of the United States in the said case of Commissioner of Internal Revenue v. W. O. Culbertson, Sr., and Gladys Culbertson.

Reversed and remanded.

Judge STEPHENS did not participate in this decision.

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Harris v. Commissioner, 175 F.2d 444, 38 A.F.T.R. (P-H) 86, 1949 U.S. App. LEXIS 4506 (9th Cir. 1949).

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