176 F.2d 605 - Seabrook v. Commissioner — 176 F.2d 603

How this case has been cited

Cited by 8 later decisions — most recently August 1966

6 federal appellate ·

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.

¶1Robert Ash, Washington, D. C., Charles S. Ausley, Tallahassee, Fla., for petitioner.

¶2Abbott M. Sellers, George A. Stinson, Robert M. Weston, Ellis N. Slack, Sp. Assts. to Atty. Gen., John W. Morawski, Sp. Atty., Bureau of Int. Rev. Washington, D. C., Charles Oliphant, Chief Counsel, Theron L. Caudle, Asst. Atty. Gen. Dept, of Justice, Washington, D. C., for respondent.

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

¶4PER CURIAM.

¶5When this case was submitted, the case of Commissioner of Internal Revenue v. W. O. Culbertson, Sr. and Gladys Culbertson, pending in the Supreme Court on writ of certiorari from this court’s decision in 5 Cir., 168 F.2d 979, had been or was about to be submitled. Since questions arising in this case were quite similar to questions under review there, we passed the decision of this case until the determination of that one. On June 27, the Supreme Court rendered its opinion and decision in the Culbertson case, reversing our decision “with directions to remand the cause to the Tax Court for further proceedings in conformity with this opinion.” 69 S.Ct. 1210, 1217. Of the opinion that the same course should be pursued here, we order a reversal of the Tax Court’s opinion and judgment and remand this ■cause to the Tax Court for further proceedings in conformity with the opinion of the Supreme Court in Commissioner v. Culbertson, with the right in either of the *606parties to offer such additional evidence as would be appropriate in the light of the Supreme Court’s decision in the Culbertson case.