Legal Opinion
Simpkinson v. Commissioner
Court of Appeals for the Fifth Circuit
Decided December 8, 1937No. 8298Published
1Per curiam
On the authority of Bogardus v. Commissioner of Internal Revenue, 58 S.Ct. 61, 82 L.Ed. -, decided November 8, 1937, a rehearing is granted, our former decision, 89 F.2d 397, is set aside, and the judgment of the Board of Tax Appeals is reversed.
2Cases cited2 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Simpkinson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937