Opinion
No. 12078.
July 13, 1949.
Petition to Review a Decision of the Tax Court of the United States.
George H. Stone and Wm. D. Morrison, San Diego, Cal., for petitioners.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A.F. Prescott, Sumner M. Redstone and Abbott M. Sellers, Sp. Assts. to Atty. Gen., for respondent.
Before STEPHENS, BONE and ORR, Circuit Judges.
On authority of Commissioner of Internal Revenue v. Culbertson, 69 S.Ct. 1210, the decision of the Tax Court 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.