U.S. Court of Appeals for the Eighth Circuit, 1963

Midland Management Company v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Eighth Circuit · Decided April 25, 1963 · No. 17164_1 · Johnsen, Matthes, Per Curiam

316 F.2d 190; 11 A.F.T.R.2d (RIA) 1486; 1963 U.S. App. LEXIS 5472 (Federal Reporter, Second Series)

Counsel

Murray Steinberg and Richard Marx, St. Louis, Mo., signed stipulation and motion for petitioner., John B. Jones, Jr., Acting Asst. Atty. Gen., Tax Division, Washington, D. C., signed stipulation and motion for respondent. Louis F. Oberdorfer is Asst. Atty. Gen., Tax Division, Washington, D. C.

Cases that cite this one

2 later published cases cite this decision.

Amorient, Inc. v. Commissioner (United States Tax Court 1994)
Daron Industries, Inc. v. Commissioner (United States Tax Court 1974)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

The parties have filed a stipulation in disposition of the matters involved in this proceeding. They now move for a remand of the cause to the Tax Court to enable that disposition to be accomplished.

So that the agreed disposition may be effected, the decision of the Tax Court is hereby vacated, and the cause is remanded for termination on the basis of the parties’ stipulation. Neither our action nor the action of the Tax Court shall, of course, be subject to any implication on whatever questions might otherwise inhere in the proceeding. Mandate will be issued forthwith.

So ordered.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.