BURNET, COMMISSIONER OF INTERNAL REVENUE,

v.

PEAVY-WILSON LUMBER CO.; SAME V. PEAVY-MOORE LUMBER CO.; AND SAME V. PEAVY-BYRNES LUMBER CO.

Citator

Cited By

• White v. Higgins, 116 F.2d 312 (1st Cir. 1940)
  …281 U.S. 57, 50 S.Ct. 180, 74 L.Ed. 699, 67 A.L.R. 1423, reversing, 8 Cir., 31 F. 2d 111. Sometimes it does so even where application for certiorari to review our earlier judgment had been applied for and denied. Burnet v. J. Rogers Flannery & Co., 286 U.S. 524, 52 S.Ct. 497, 76 L.Ed. 1268, reversing, 3 Cir., 54 F. 2d 365. Our law of the case is not the Supreme Court’s law of the case. Our judgment on the second appeal stands or falls on its merits and has no improved standing before the Supreme Court from…
• Tunnel R. R. of ST. Louis v. Commissioner of Internal Revenue, 61 F.2d 166 (8th Cir. 1932)
  …versed, the court merely referring to the Handy & Harman Case. Peavy-Wilson Lumber Co. v. Commissioner (C. C. A.) 51 F.(2d) 163, was likewise reversed by the Supreme Court in a per curiam opinion on April 18, 1932. Burnet v. Peavy-Wilson Lumber Co., 286 U. S. 524, 52 S. Ct. 494, 76 L. Ed. 1267. In J. Rogers Flannery & Co. v. Commissioner (C. C. A.) 42 F. (2d) 11, it appeared that a group of companies constituted a business unit, and therefore a consolidated return was allowed. In this ease the court stated o…

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• Peavy-Byrnes Lumber Co. v. Commissioner of Internal Revenue, 86 F.2d 234 (5th Cir. 1936)
  …. . Peavy-Wilson Lumber Co. v. Commissioner, 51 F.(2d) 163. Certiorari was granted by the Supreme Court upon application of the Commissioner, and the decision of this court was reversed on the issue of affiliation. Burnet v. Peavy-Byrnes Lumber Co., 286 U.S. 524, 52 S.Ct. 494, 76 L.Ed. 1267. Thereafter this court entered judgment in conformity with the mandate of the Supreme Court. Commissioner v. Peavy-Byrnes Lumber Co., 61 F.(2d) 1023. The several decisions of the Board of Tax Appeals are reported in 14…

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Authorities Cited

• Handy & Harman v. Burnet, 284 U.S. 136 (U.S. 1931)