TIMANUS v. COMMISSIONER

Docket No. 440 P. T.

6 T.C.M. 148 (1947)

Eugene H. Timanus, Receiver for Spencer Corporation v. Commissioner.

United States Tax Court.

Entered February 19, 1947.


Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., and Scott P. Crampton, Esq., for the petitioner. Lloyd C. Hooks, Esq., for the respondent.


Memorandum Opinion

DISNEY, Judge:

After appeal based upon our opinion of November 28, 1945 [4 TCM 1074, Dec. 14,885(M)], this case was, on July 24, 1946 [46-2 USTC ¶ 9334], reversed by the United States Circuit Court of Appeals, Fourth Circuit, and remanded to this Court for further proceedings in accordance with the opinion and judgment of the Circuit Court of Appeals. Concluding from such opinion that the cause was remanded for further consideration...

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