MATHEWS v. C. I. R.

Nos. 14835, 14836.

317 F.2d 360 (1963)

J. Stewart MATHEWS and Viola I. Mathews, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. J. Stewart MATHEWS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

May 6, 1963.


Attorney(s) appearing for the Case

Eugene P. Ruehlmann, Cincinnati, Ohio (Strauss, Troy & Ruehlmann, Kenneth D. Troy, Lucien G. Strauss, Cincinnati, Ohio, on the brief), for petitioners.

Michael K. Cavanaugh, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before WEICK, Circuit Judge, McALLISTER, Senior Circuit Judge, and BOYD, District Judge.


ORDER.

On a petition for rehearing of this case, 6 Cir., 315 F.2d 101, affirming the decision of the Tax Court, it is submitted that the Tax Court did not recognize the legal principle of the dual holding capacity; that its findings of fact and conclusions of law reflect a failure to consider individual properties; and that its findings and conclusions do not, in any way, reject the investment possibility of certain properties in...

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