Rand v. Helvering

Eighth Circuit Court of Appeals

Decided Jan. 3, 1936.

Eighth Circuit Court of Appeals · decided 1936-01-03

2 counsel of record

Relies on McFeely v. Commissioner · Rand v. Helvering

Opinion by (per_curiam) · Decided 1936-01-03

¶1For former opinion, see 79 F.(2d) 24.

¶2Leland W. Scott, J. B. Faegre, Hayner N: Larson, and Robert Driscoll, all of Minneapolis, Minn., for petitioner.

¶3Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, *1018Bureau of Internal Revenue, of Washington, D. C., for respondent.

¶4PER CURIAM.

¶5Decree of this court of August 19, 1935, vacated, and in accordance with mandate and opinion of Supreme Court (56 S.Ct. 54, 80 L.Ed. -), the redetermination of Board of Tax Appeals is reversed and cause remanded to U. S. Board of Tax Appeals.