Farish v. Commissioner

U.S. Court of Appeals for the Fifth Circuit April 4, 1939

Farish v. Commissioner, 103 F.2d 65 (5th Cir. 1939)

22 A.F.T.R. (P-H) 1011; 1939 U.S. App. LEXIS 3505

Opinion of the Court

FOSTER, Circuit Judge.

These two cases were consolidated before the Board with the cases of W. S. Farish and Libbie Rice Farish v. Commissioner, S Cir., 103 F.2d 63, and were submitted on the same record, under a stipulation that the same judgment should be entered in these cases as in the other two.

In each case the petition is allowed, the judgment of the Board is reversed and the causes remanded for further proceedings in conformity to the opinion entered in the cases of W. S. Farish and Libbie Rice Farish v. Commissioner, 5 Cir., 103 F.2d 63, decided this day.

Reference

Full Case Name: S. P. FARISH v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lottie Rice FARISH v. COMMISSIONER OF INTERNAL REVENUE
Status: Published