Harris v. Commissioner

Decided July 13, 1949.

Cited by 5 later decisions — most recently September 1954

2 federal appellate ·

2 counsel of record

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1949-07-13

¶1Dana Latham, Henry C. Diehl and D. Webster Egan, Los Angeles, Cal., for petitioner.

¶2Theron Lamar Caudle, Asst.- Atty. Gen., Ellis N. Slack, Louise Foster and Carlton Fox, Sp. Assts. to Atty. General, for respondent.

¶3Before STEPHENS, BONE and ORR, Circuit Judges.

¶4PER CURIAM.

¶5On authority of Commissioner of Internal Revenue v. Culbertson, decided June 27, 1949, 69 S.Ct. 1210 the decision of the Tax Court, 10 T.C. 818, is reversed ' and the cause is remanded to the Tax Court for further proceedings in conformity with the opinion of the Supreme Court of the United States in the said case of Commissioner of Internal Revenue v. W. O. Culbertson, Sr., and Gladys Culbertson.

¶6Reversed and remanded.

¶7Judge STEPHENS did not participate in this decision.