Keystone Consolidated Industries, Inc. v. Commissioner of Internal Revenue

Fifth Circuit

Keystone Consolidated Industries, Inc. v. Commissioner of Internal Revenue

1 F.3d 287, 72 A.F.T.R.2d (RIA) 6337, 1993 U.S. App. LEXIS 21827

Procedural entryThis page is a short order in Keystone Consolidated Industries, Inc. v. Commissioner of Internal Revenue. Read the opinion of the Court — 951 F.2d 76 →

Court of Appeals for the Fifth Circuit·Decided August 25, 1993·No. 91-4208·Published

Opinion

ORDER:

On January 17, 1992, we affirmed the tax court’s grant of summary judgment in favor of Keystone Consolidated Industries, Inc., see Keystone Consolidated Industries, Inc. v. Commissioner, 951 F.2d 76 (5th Cir.1992). On May 24, 1993, the Supreme Court reversed in an opinion at — U.S. -, 113 S.Ct. 2006, 124 L.Ed.2d 71 (1993), and re *288 manded to us for further disposition. In accordance therewith, we now remand the case to the Tax Court for its further proceedings, not inconsistent with the Supreme Court’s decision.

SO ORDERED.

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ORDER:

On January 17, 1992, we affirmed the tax court’s grant of summary judgment in favor of Keystone Consolidated Industries, Inc., see Keystone Consolidated Industries, Inc. v. Commissioner, 951 F.2d 76 (5th Cir.1992). On May 24, 1993, the Supreme Court reversed in an opinion at — U.S. -, 113 S.Ct. 2006, 124 L.Ed.2d 71 (1993), and re *288 manded to us for further disposition. In accordance therewith, we now remand the case to the Tax Court for its further proceedings, not inconsistent with the Supreme Court’s decision.

SO ORDERED.

Keystone Consolidated Industries, Inc. v. Commissioner of Internal Revenue, 1 F.3d 287, 72 A.F.T.R.2d (RIA) 6337, 1993 U.S. App. LEXIS 21827 (5th Cir. 1993).

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