Commissioner v. Frear

Ninth Circuit Court of Appeals

Decided July 21, 1941.

Ninth Circuit Court of Appeals · decided 1941-07-21

2 counsel of record

Relies on Helvering v. Hutchings

Opinion by (per_curiam) · Decided 1941-07-21

¶1Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for petitioner.

¶2E. R. Cameron, of Honolulu, T. H., for respondent.

¶3Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.

¶4PER CURIAM.

¶5On motion of petitioner that the decisions of the Board of Tax Appeals herein be affirmed upon the authority of the decision of the Supreme Court of the United States in Helvering v. Hutchings, 312 U.S. 393, 61 S.Ct. 653, 85 L.Ed. -, a-nd good cause therefor appearing, ordered motion granted, that judgments be filed and entered accordingly, and that the mandates of this court in these causes issue forthwith.