COMMISSIONER OF INTERNAL REVENUE v. LINCOLN ELECTRIC CO.

No. 10728.

176 F.2d 815 (1949)

COMMISSIONER OF INTERNAL REVENUE v. LINCOLN ELECTRIC CO.

United States Court of Appeals Sixth Circuit.

August 29, 1949.


Attorney(s) appearing for the Case

Hilbert P. Zarky, Washington, D. C. (Theron Lamar Caudle, Ellis N. Slack, Lee A. Jackson, and Hilbert P. Zarky, Washington, D. C., on the brief), for petitioner.

Thomas V. Koykka, Cleveland, Ohio (Ashley M. Van Duzer, Thomas V. Koykka, McKeehan, Merrick, Arter & Stewart, Cleveland, Ohio, on the brief), for respondent.

Before HICKS, Chief Judge, and ALLEN and MILLER, Circuit Judges.


MILLER, Circuit Judge.

This appeal involves the construction to be given to our former opinion and ruling in this same case, reported in Lincoln Electric Company v. Commissioner, 6 Cir., 162 F.2d 379, in which the judgment of the Tax Court was reversed and the case remanded for further proceedings. Petitioner contends that the Tax Court incorrectly construed our opinion and mandate in entering its second judgment, review of which...

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