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SCHLUDE v. C. I. R.

No. 16443.

296 F.2d 721 (1961)

Mark E. SCHLUDE and Marzalie Schlude, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

December 15, 1961.

Attorney(s) appearing for the Case

Robert Ash, Washington, D. C., made argument for petitioner, and Carl F. Bauersfeld, Washington, D. C., was with him on the brief.

Burt J. Abrams, Atty., Dept. of Justice, Washington, D. C. made argument for the respondent. Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, and Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C. were with him on the brief.

Before SANBORN, VAN OOSTERHOUT and MATTHES, Circuit Judges.

PER CURIAM.

For the second time this case is here for determination. Our first opinion, 283 F.2d 234, reversed the decision of the Tax Court. On June 19, 1961, the Supreme Court of the United States rendered its decision in American Automobile Association v. United States, 367 U.S. 687, 81 S.Ct. 1727, 6 L.Ed.2d 1109. On the same day the Supreme Court, by per curiam order in this case, directed that...

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