Simpkinson v. Commissioner
U.S. Court of Appeals for the Fifth Circuit
Simpkinson v. Commissioner, 93 F.2d 1015 (5th Cir. 1937)
20 A.F.T.R. (P-H) 640; 1937 U.S. App. LEXIS 2992; 20 A.F.T.R. (RIA) 640
Simpkinson v. Commissioner
Opinion of the Court
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.
Reference
- Full Case Name
- Grace SIMPKINSON, of the Estate of Robert M. Kerr v. COMMISSIONER OF INTERNAL REVENUE
- Status
- Published