Hart Furniture Company, Inc. v. Commissioner of Internal Revenue

Fifth Circuit

Hart Furniture Company, Inc. v. Commissioner of Internal Revenue

188 F.2d 968

CourtCourt of Appeals for the Fifth Circuit

DecidedOctober 3, 1950

Docket12998_1

StatusPublished

Cited by1 cases

This text of 188 F.2d 968 (Hart Furniture Company, Inc. v. Commissioner of Internal Revenue) 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.

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Hart Furniture Company, Inc. v. Commissioner of Internal Revenue, 188 F.2d 968 (5th Cir. 1950).

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Opinion

PER CURIAM.

This cause came on to be heard upon the joint stipulation of counsel that the above entitled and numbered cause be reversed and the cause remanded to the Tax Court of the United States with direction to enter a decision in favor of the petitioner on the issue saved by the appeal to accord with the decisions in Kimbrell’s Home Furnishings Co. v. Commissioner, 4 Cir., 159 F.2d 608; Busch’s Kredit Jewelry Co. v. Commissioner, 2 Cir., 179 F.2d 298, certiorari denied 339 U.S. 967, 70 S.Ct. 1003 and John Breuner Co. v. Commissioner, 9 Cir., 179 F.2d 685, certiorari denied 339 U.S. 967, 70 S.Ct. 1003, and was submitted to the Court;

On consideration whereof, it is now here ordered and adjudged by this Court that the above entitled and numbered cause be reversed and the cause remanded to the Tax Court of the United States with direction to enter a decision in favor of the petitioner on the issue saved by the appeal to accord with the decisions in Kimbrell’s Home Furnishings Co. v. Commissioner, 4 Cir., 159 F.2d 608; Busch’s Kredit Jewelry Co. v. Commissioner, 2 Cir., 179 F.2d 298, certiorari denied 339 U.S. 967, 70 S.Ct. 1003 and John Breuner Co. v. Commissioner, 9 Cir., 179 F.2d 685, certiorari denied 339 U.S. 967, 70 S.Ct. 1003.

It is further ordered that a certified copy of the joint stipulation of counsel to reverse and remand, and of this judgment, be forwarded to the Tax Court of the United States by the Clerk of this Court.

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PER CURIAM.

This cause came on to be heard upon the joint stipulation of counsel that the above entitled and numbered cause be reversed and the cause remanded to the Tax Court of the United States with direction to enter a decision in favor of the petitioner on the issue saved by the appeal to accord with the decisions in Kimbrell’s Home Furnishings Co. v. Commissioner, 4 Cir., 159 F.2d 608; Busch’s Kredit Jewelry Co. v. Commissioner, 2 Cir., 179 F.2d 298, certiorari denied 339 U.S. 967, 70 S.Ct. 1003 and John Breuner Co. v. Commissioner, 9 Cir., 179 F.2d 685, certiorari denied 339 U.S. 967, 70 S.Ct. 1003, and was submitted to the Court;

On consideration whereof, it is now here ordered and adjudged by this Court that the above entitled and numbered cause be reversed and the cause remanded to the Tax Court of the United States with direction to enter a decision in favor of the petitioner on the issue saved by the appeal to accord with the decisions in Kimbrell’s Home Furnishings Co. v. Commissioner, 4 Cir., 159 F.2d 608; Busch’s Kredit Jewelry Co. v. Commissioner, 2 Cir., 179 F.2d 298, certiorari denied 339 U.S. 967, 70 S.Ct. 1003 and John Breuner Co. v. Commissioner, 9 Cir., 179 F.2d 685, certiorari denied 339 U.S. 967, 70 S.Ct. 1003.

It is further ordered that a certified copy of the joint stipulation of counsel to reverse and remand, and of this judgment, be forwarded to the Tax Court of the United States by the Clerk of this Court.

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188 F.2d 968, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hart-furniture-company-inc-v-commissioner-of-internal-revenue-ca5-1950.

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