117 F.2d 1010

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Austin C. BRANDT, Deceased, et al., Respondent.

No. 8473.

Circuit Court of Appeals, Sixth Circuit.

Jan. 14, 1941.

Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, Irving M. Tullar, and Edward H. Hammond, all of Washington, D. G, for petitioner.

Joseph M. Blake, of Canton, Ohio, for respondent.

Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.

PER CURIAM.

It is agreed by both the petitioner and the respondent, that the decision of the Board of Tax Appeals must be set aside upon the authority of Helvering v. Bruun, 309 U.S. 461, 60 S.Ct. 631, 84 L.Ed. 864; wherefore, it is ordered that the decision be and it is hereby set aside and the cause remanded to the Board of Tax Appeals for further proceedings.

Commissioner v. Brandt
117 F.2d 1010

Case Details

Name
Commissioner v. Brandt
Decision Date
Jan 14, 1941
Citations

117 F.2d 1010

Jurisdiction
United States

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