Walter B. Arnold v. Commissioner of Internal Revenue

Pursuant to order heretofore entered in this case on August 19, 1949,

It is now ordered, upon motion of petitioner, consented to by respondent, that the decision of the Tax Court, 12 T.C. 725, in this case be and the same is reversed and remanded for further proceedings consistent with the opinion of this court in the case of Kohlhase v. Commissioner of Internal Revenue, 6 Cir., 181 F.2d 331.