Commissioner v. Hunt

Fifth Circuit Court of Appeals

Decided Dec. 9, 1939.

Fifth Circuit Court of Appeals · decided 1939-12-09

2 counsel of record

Relies on Fhe Oil Co v. Helvering · Commissioner v. F. H. E. Oil Co.

Opinion by (per_curiam) · Decided 1939-12-09

¶1Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

¶2J. B. McEntire, of Dallas, Tex., for respondent.

¶3Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

¶4PER CURIAM.

¶5On the authority of Commissioner of Internal Revenue v. F. H. E. Oil Company, 5 Cir., 102 F.2d 596, affirmed by the Supreme Court of the United States November 6, 1939, 60 S.Ct. 26, 84 L.Ed. -, the petition is allowed, the judgment of the Board is reversed and the cause is remanded for further proceedings not inconsistent with the opinion of this Court in that case.