Simpkinson v. Commissioner

Fifth Circuit Court of Appeals

Decided Dec. 8, 1937.

Fifth Circuit Court of Appeals · decided 1937-12-08

Cited by 1 later decisions — most recently May 1945

1 federal appellate ·

2 counsel of record

Relies on Bogardus v. Commissioner · Simpkinson v. Commissioner of Internal Revenue

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1937-12-08

View the full empirical analysis of this case →

¶1George G. Tyler, of New York City, and Richard H. Wilmer, of Washington, D. C., for petitioner.

¶2 *1016S. Dee Hanson, John J. Pringle, Jr., J. Louis Monarch, and Sewall Key, Sp. Assts. to Atty. Gen., James W. Morris and Robert H. Jackson, Asst. Attys. Gen., and Morrison Shafroth and William E. Davis, of Washington, D. C., for respondent.

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

¶4PER CURIAM.

¶5On the authority of Bogardus v. Commissioner of Internal Revenue, 58 S.Ct. 61, 82 L.Ed. -, decided November 8, 1937, a rehearing is granted, our former decision, 89 F.2d 397, is set aside, and the judgment of the Board of Tax Appeals is reversed.