McKee v. Commissioner

Eighth Circuit Court of Appeals

Decided Oct. 28, 1953.

Eighth Circuit Court of Appeals · decided 1953-10-28

2 counsel of record

Applies 26 U.S.C. § 24

Relies on McKee v. Commissioner

Opinion by (per_curiam) · Decided 1953-10-28

¶1Carl H. Lambach and Margaret Stevenson, Davenport, Iowa, for petitioners.

¶2H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., and Kenneth W. Gemmill, Acting Chief *781Counsel, Philadelphia, Pa., Bureau of Internal Revenue, for respondent.

¶3PER CURIAM.

¶4Decision of Tax Court entered on June 12, 1952, 18 T.C. 512, reversed and cause remanded to said Tax Court for entry of a decision in accordance with the provisions of Section 24(c), Internal Revenue Code, as now amended by Section 202 of the Technical Changes Act of 1953, 26 U.S.C.A. § 24(c).