Commissioner v. Whiting

Sixth Circuit Court of Appeals

Decided Jan. 14, 1941.

Sixth Circuit Court of Appeals · decided 1941-01-14

2 counsel of record

Relies on Helvering v. Bruun

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1941-01-14

How this case has been cited

Cited by 3 later decisions — most recently November 1974

2 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Irving M. Tullar, and Edward H. Hammond, all of Washington, D. C., for petitioner.

¶2Joseph M. Blake, of Canton, Ohio, for respondent.

¶3Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.

¶4PER CURIAM.

¶5It is agreed by both the petitioner and the respondent, that the decision of the Board of Tax Appeals must be set aside upon the authority of Helvering v. Bruun, 309 U.S. 461; wherefore, it is ordered that the decision be and it is hereby set aside and the cause remanded to the Board of Tax Appeals for further proceedings.