Tomlinson v. Commissioner of Internal Revenue

Fifth Circuit

Tomlinson v. Commissioner of Internal Revenue

182 F.2d 938, 39 A.F.T.R. (P-H) 603, 1950 U.S. App. LEXIS 3975

CourtCourt of Appeals for the Fifth Circuit

DecidedJune 23, 1950

Docket13057

StatusPublished

Cited by2 cases

This text of 182 F.2d 938 (Tomlinson 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.

Bluebook

Tomlinson v. Commissioner of Internal Revenue, 182 F.2d 938, 39 A.F.T.R. (P-H) 603, 1950 U.S. App. LEXIS 3975 (5th Cir. 1950).

Pincite

Opinion

PER CURIAM.

When this case was submitted to, and decided by the Tax Court, the case of Commissioner of Int. Rev. v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, had not been decided, and the questions arising in this case were decided and the facts determined by the Tax Court without the benefit of that decision.

We are of the opinion that before considering the petition for review of the tax Court’s decision in this case, we should have the benefit of its re-examination of the questions and its re-determination of the facts in the light of the opinion in the Culbertson case.

We, therefore, order a remand of this cause to the Tax Court for further proceedings -in conformity with the opinion of the Supreme Court in the Culbertson case with the right in either of the parties to offer such further or additional evidence and take such further or additional positions as may be appropriate in the light of that opinion.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

When this case was submitted to, and decided by the Tax Court, the case of Commissioner of Int. Rev. v. Culbertson, 337 U.S. 733, 69 S.Ct. 1210, had not been decided, and the questions arising in this case were decided and the facts determined by the Tax Court without the benefit of that decision.

We are of the opinion that before considering the petition for review of the tax Court’s decision in this case, we should have the benefit of its re-examination of the questions and its re-determination of the facts in the light of the opinion in the Culbertson case.

We, therefore, order a remand of this cause to the Tax Court for further proceedings -in conformity with the opinion of the Supreme Court in the Culbertson case with the right in either of the parties to offer such further or additional evidence and take such further or additional positions as may be appropriate in the light of that opinion.

Cite This Page — Counsel Stack

Bluebook (online)

182 F.2d 938, 39 A.F.T.R. (P-H) 603, 1950 U.S. App. LEXIS 3975, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tomlinson-v-commissioner-of-internal-revenue-ca5-1950.

Opinion

Related

Cite This Page — Counsel Stack