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MIAMI BEACH BAY SHORE COMPANY v. COMMISSIONER

Docket No. 108392.

3 T.C.M. 497 (1944)

Miami Beach Bay Shore Company, a Corporation v. Commissioner.

United States Tax Court.

Entered May 26, 1944.

Attorney(s) appearing for the Case

John H. Wahl, Jr., Esq., 627 Ingraham Bldg., Miami, Fla., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

This proceeding has been returned to this Court under a mandate from the United States Circuit Court of Appeals for the Fifth Circuit, reading, in part, as follows:

It is now here ordered, adjudged, and decreed by this Court that the decision of the said United States Board of Tax Appeals in this cause be, and the same is hereby, reversed; and that this cause be, and it is hereby, remanded to The Tax Court of the...

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