Stetson v. Commissioner

OPINION.

Seawell:

A report in this proceeding was promulgated on June 13,1932, (26 B. T. A. 390) and a decision therein, in conformity with the principles and reasoning enunciated in the case of Emma Louise *174Smith, 23 B. T. A. 631, was on June 14, 1932, entered in favor of the respondent.

On June 30, 1932, the petitioner filed a motion that the findings of fact and opinion promulgated as stated be reviewed by the entire Board for reasons set forth in the motion, which motion was on July 1, 1932, denied.

On May 31, 1932, the Circuit Court of Appeals for the First Circuit (59 Fed. (2d) 56) reversed…