Commissioner v. Hammel

Sixth Circuit Court of Appeals

Decided April 18, 1941.

Sixth Circuit Court of Appeals · decided 1941-04-18

Cited by 1 later decisions — most recently December 1944

1 federal appellate ·

2 counsel of record

Relies on Helvering v. Hammel · Commissioner v. Hammel

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1941-04-18

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¶1Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Eugene G. Smith, and Arthur A. Armstrong, all of Washington, D. C., for petitioner.

¶2John J. Sloan, of Datroit, Mich., for respondents.

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

¶4PER CURIAM.

¶5It appearing from the record in the above-styled cause that the Supreme Court *421of the United States on January 6, 1941, 61 S.Ct. 368, 85 L.Ed.-, 131 A.L.R. 1481, reversed the order of this court of January 10, 1940, 108 F.2d 753, it is hereby ordered that the order of the Board of Tax Appeals herein he reversed and this cause remanded to the Board of Tax Appeals for further proceedings not inconsistent with the opinion of the Supreme Court in this action.