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Suddard v. Commissioner of Internal Revenue

UNITED STATES COURT OF APPEALS FOR THE SEVENTH CIRCUIT


April 7, 1938

EDITH ROSE SUDDARD, AS EXECUTRIX OF THE ESTATE OF THOMAS W. SUDDARD, DECEASED, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; GEORGE S. HAMILTON, PETITIONER, V. SAME; EDWARD P. HAMILTON, PETITIONER, V. SAME.

Petition for review of decision of the United States Board of Tax Appeals.

Before SPARKS and TREANOR, Circuit Judges.

Per Curiam.

On petition of counsel for respondent to reverse and remand this cause, counsel for petitioner consenting thereto, it is ordered and adjudged by this court that the said petition to reverse and remand be granted, and that this cause be, and the same is hereby, reversed and remanded to the United States Board of Tax Appeals for a computation of the tax pursuant to the opinion of the Supreme Court of the United States in Helvering v. H. C. Gowran, 302 U.S. 238, 58 S. Ct. 154, 82 L. Ed. , decided December 6, 1937, rehearing denied, 58 S. Ct. 478, 82 L. Ed. , January 17, 1938.

19380407

© 1998 VersusLaw Inc.



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