COMMISSIONER OF INTERNAL REVENUE v. FAIN

No. 14183.

201 F.2d 367 (1953)

COMMISSIONER OF INTERNAL REVENUE, Petitioner v. Lamar D. FAIN, Minnie Rhea Fain, Chas. P. McGaha and Ruby McGaha, Respondents.

United States Court of Appeals Fifth Circuit.

January 20, 1953.


Attorney(s) appearing for the Case

Ellis N. Slack, Acting Asst. Atty. Gen., Morton K. Rothschild, Sp. Asst. to Atty. Gen., and Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., for petitioner.

Harry C. Weeks, Fort Worth, Tex., for respondents.

Before HUTCHESON, Chief Judge, and STRUM and RIVES, Circuit Judges.


PER CURIAM.

This cause came on to be heard upon the joint stipulation of counsel for the parties, that the decisions of the Tax Court of the United States in the above entitled and numbered consolidated causes be reversed and that the cases be remanded to the said Tax Court for further proceedings in accordance with the opinion of the Supreme Court of the United States in Arrowsmith v. Commissioner, 344 U.S. 6, 73 S.Ct. 71, and by the...

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