Southern Sportswear Co. v. Commissioner

Sixth Circuit

Southern Sportswear Co. v. Commissioner

175 F.2d 779, 38 A.F.T.R. (P-H) 129, 1949 U.S. App. LEXIS 4485

CourtCourt of Appeals for the Sixth Circuit

DecidedJuly 14, 1949

DocketNo. 10737

StatusPublished

This text of 175 F.2d 779 (Southern Sportswear Co. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Southern Sportswear Co. v. Commissioner, 175 F.2d 779, 38 A.F.T.R. (P-H) 129, 1949 U.S. App. LEXIS 4485 (6th Cir. 1949).

Pincite

Opinion

PER CURIAM.

The above-entitled cause, being considered upon a Stipulation for Remand to [780]*780Tax Court with Directions Pursuant to Agreement of Parties and it appearing that the parties hereto have agreed to its disposition on the basis of such stipulation, it is this 14th day of July, 1949, ordered that the above-entitled cause be, and it is hereby, remanded to the Tax Court of the United States with directions to vacate its decision entered April 1,2, 1948, 10 T.C. 402, insofar as it determines that there is no overpayment of excess profits tax for the year ended February 28, 1943, and to enter a decision that there is an overpayment of excess profits tax in the amount of $2,000; and it is further ordered that the Clerk of this Court forthwith transmit a certified copy of this order to the Clerk of the Tax Court, together with a certified copy of said Stipulation for Remand to Tax Court with directions pursuant to agreement of parties.

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PER CURIAM.

The above-entitled cause, being considered upon a Stipulation for Remand to [780]*780Tax Court with Directions Pursuant to Agreement of Parties and it appearing that the parties hereto have agreed to its disposition on the basis of such stipulation, it is this 14th day of July, 1949, ordered that the above-entitled cause be, and it is hereby, remanded to the Tax Court of the United States with directions to vacate its decision entered April 1,2, 1948, 10 T.C. 402, insofar as it determines that there is no overpayment of excess profits tax for the year ended February 28, 1943, and to enter a decision that there is an overpayment of excess profits tax in the amount of $2,000; and it is further ordered that the Clerk of this Court forthwith transmit a certified copy of this order to the Clerk of the Tax Court, together with a certified copy of said Stipulation for Remand to Tax Court with directions pursuant to agreement of parties.

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Bluebook (online)

175 F.2d 779, 38 A.F.T.R. (P-H) 129, 1949 U.S. App. LEXIS 4485, Counsel Stack Legal Research, https://law.counselstack.com/opinion/southern-sportswear-co-v-commissioner-ca6-1949.

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