HALL
v.
COMMISSIONER OF INTERNAL REVENUE
HALL
COMMISSIONER OF INTERNAL REVENUE
93 F.2d 1005
United States Court of Appeals for the Fourth Circuit (1938)
Opinion of the Court
A rehearing in this case has been granted because of the recent decision of the Supreme Court in Bogardus v. Commissioner, 58 S.Ct. 61, 82 L.Ed.-, which had under consideration the same distribution by the Unopco Company as is here involved. On the authority of that decision, therefore, our previous decision (see 4 Cir., 89 F.2d 441) is set aside; and the decision of the Board of Tax Appeals is reversed and the cause is remanded to the Board for further proceedings.
Reversed and remanded.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Bogardus v. Commissioner of Internal Revenue, 302 U.S. 34 (U.S. 1937)
- Hall v. Commissioner of Internal Revenue, 89 F.2d 441 (4th Cir. 1937)