Opinion
No. 11275.
June 5, 1946.
Norman F. Anderson, Elias R. Kaufman, and W.W. Thompson, all of Lake Charles, La., for petitioner.
Bernard Chertcoff, Hilbert P. Zarky and J. Louis Monarch, Sp. Assts. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J.P. Wenchel, Chief Counsel, Bureau Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for respondent.
Petition for Review of Decision of the Tax Court of the United States (District of Louisiana).
Conforming to mandate, 328 U.S. 25, 66 S.Ct. 861, 90 L.Ed. 1062, 162 A.L.R. 827.
See also 161 F.2d 558.
Before HOLMES, McCORD, and LEE, Circuit Judges.
Whereas, in cause No. 11275, between Burton-Sutton Oil Company, Incorporated, petitioner, and Commissioner of Internal Revenue, respondent, a judgment was entered by this Court on July 6, 1945, 150 F.2d 621, affirming the decision of The Tax Court, 3 T.C. 1187, of the United States; and
Whereas, on April 22, 1946, the Supreme Court of the United States reversed the judgment of this Court, and issued its mandate to this Court remanding said cause for further proceedings in conformity with the opinion of that Court; now, therefore,
It is ordered that the decision of the said Tax Court of the United States be, and the same is hereby, reversed; and that this cause be, and it is hereby, remanded to the said Tax Court of the United States for further proceedings in conformity with the opinion of the Supreme Court of the United States.