HUFF v. COMMISSIONER OF INTERNAL REVENUE, 97 F.2d 1005 (5th Cir. 1938)

HUFF et al. v. COMMISSIONER OF INTERNAL REVENUE.

No. 6213.Circuit Court of Appeals, Fifth Circuit.
July 21, 1938.

Petition for Review of Decision of the United States Board of Tax Appeals (District of Texas).

Conforming to mandate of Supreme Court.

For former opinion, see 56 F.2d 788.

Harry C. Weeks, of Wichita Falls, Tex., for petitioners.

G.A. Youngquist and James W. Morris, Asst. Attys. Gen., and Sewall Key, J.P. Jackson, and Frank J. Ready, Sp. Assts. to the Atty. Gen., and C.M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R.N. McMillan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for respondent.

FOSTER, Circuit Judge.

On consideration of the motion filed by the respondent in the above entitled and numbered cause;

It is ordered that the judgment of this Court entered in this case on March 11th, 1932, be, and the same is hereby, set aside and annulled; and

It is now ordered, adjudged and decreed by this Court, in accordance with the judgment of the United States Supreme Court entered on February 6th, 1933, Burnet v. Huff, 288 U.S. 156, 53 S.Ct. 330, 77 L.Ed. 670, that the judgment of the United States Board of Tax Appeals in this cause be, and the same is hereby, affirmed.

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