Wetherbee v. Commissioner

Fifth Circuit Court of Appeals

Decided April 20, 1932.

Fifth Circuit Court of Appeals · decided 1932-04-20

2 counsel of record

Relies on Bliss v. Commissioner

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1932-04-20

How this case has been cited

Cited by 6 later decisions — most recently January 1962

4 federal appellate · 2 state decisions

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.

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¶1S. L. Herold and S. P. Cousin, both of Shreveport, La., for petitioners.

¶2G. A. Youngquist, Asst. Atty. Gen., Sowall Key and Helen R. Cariosa, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Shelby S. Faulkner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

¶3Before BRYAN, FOSTER, and WALKER, Circnit Judges.

¶4PER CURIAM.

¶5Pursuant to stipulation entered into by the parties to the above numbered and entitled causes, the petitions for review therein are granted, and said causes are remanded to the United States Board of Tax Appeals for further proceedings not inconsistent with the opinion rendered by this court in ease numbered C225 on the docket of this court wherein Abel Bliss is the petitioner and the Commissioner'of Internal Revenue is tho respondent, 57 F.(2d) 984.