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Harris v. Commissioner of Internal Revenue

United States Court of Appeals, Ninth Circuit
Jul 13, 1949
175 F.2d 444 (9th Cir. 1949)

Opinion

No. 12060.

July 13, 1949.

Petition to Review a Decision of the Tax Court of the United States.

Dana Latham, Henry C. Diehl and D. Webster Egan, Los Angeles, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Louise Foster and Carlton Fox, Sp. Assts. to Atty. General, for respondent.

Before STEPHENS, BONE and ORR, Circuit Judges.


On authority of Commissioner of Internal Revenue v. Culbertson, decided June 27, 1949, 69 S.Ct. 1210 the decision of the Tax Court, 10 T.C. 818, is reversed and the cause is remanded to the Tax Court for further proceedings in conformity with the opinion of the Supreme Court of the United States in the said case of Commissioner of Internal Revenue v. W.O. Culbertson, Sr., and Gladys Culbertson.

Reversed and remanded.

Judge STEPHENS did not participate in this decision.


Summaries of

Harris v. Commissioner of Internal Revenue

United States Court of Appeals, Ninth Circuit
Jul 13, 1949
175 F.2d 444 (9th Cir. 1949)
Case details for

Harris v. Commissioner of Internal Revenue

Case Details

Full title:Anna HARRIS and Morris Harris, Petitioners, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals, Ninth Circuit

Date published: Jul 13, 1949

Citations

175 F.2d 444 (9th Cir. 1949)

Citing Cases

Miller v. Commissioner of Internal Revenue

In Harris v. Commissioner, 10 T.C. 818, the Tax Court, prior to the decision of the Supreme Court in the…