302 F2d 933 Clark v. Commissioner of Internal Revenue
302 F.2d 933
Forrester A. CLARK et al., Petitioners,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals First Circuit.
June 4, 1962.
On petition for review of the decision of the Tax Court of the United States.
Edward C. Park, Boston, Mass., and John R. D. McClintock, Boston, Mass., on the brief, for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Melva M. Graney and Gilbert E. Andrews, Attys., Dept. of Justice, on the brief, for respondent.
Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.
Judgment will be entered vacating the decision of the Tax Court and remanding the action for further proceedings not inconsistent with Fabreeka Products Co. v. Commissioner, 1 Cir., 1961, 294 F.2d 876. The Hanover Bank, Executor v. Commissioner, 82 S.Ct. 1080.