Mark E. Schlude and Marzalie Schlude, Husband and Wife v. Commissioner of Internal Revenue

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 “(t)he judgment is vacated and the case is remanded in light of American Automobile Association v. United States * * Commissioner of Internal Revenue v. Schlude et ux., 367 U.S. 911, 81 S.Ct. 1915, 6 L.Ed.2d…