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55 F.2d 1075

Docket No. 5891.

Baird v. Commissioner

Fifth Circuit Court of Appeals

Decided Jan. 19, 1932.

Fifth Circuit Court of Appeals · decided 1932-01-19

2 counsel of record

Relies on Herold v. Commissioner

Opinion by (per_curiam) · Decided 1932-01-19

¶1S. L. Herold, of Shreveport, La., for petitioner.

¶2G. A. Youngquist, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R. N. Shaw, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

¶3Before BRYAN, POSTER, and SIBLEY, Circuit Judges.

¶4PER CURIAM.

¶5This eause came on to be heard upon the joint stipulation of counsel that tho above entitled and numbered cause be remanded to the United States Board of Tax Appeals for further proceedings, and was submitted to the court.

¶6On consideration whereof it is now here ordered and adjudged by this court that the above entitled and numbered cause he remanded to the United States Board of Tax Appeals for further proceedings to tho end that there he a recomputation of the tax liability of the petitioner herein for the years 1921 and 1922, such reeomputation to be made giving effect to the decision of this court in tho case of S. L. Herold v. Commissioner, 42 F.(2d) 942.

¶7It is further ordered and adjudged that the mandate of this court issue without delay.

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