Case ID: f2d_175/html/0444-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Anna HARRIS and Morris Harris, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 12060.
    United States Court of Appeals Ninth Circuit.
    July 13, 1949.
    Dana Latham, Henry C. Diehl and D. Webster Egan, Los Angeles, Cal., for petitioner.
    Theron Lamar Caudle, Asst.- Atty. Gen., Ellis N. Slack, Louise Foster and Carlton Fox, Sp. Assts. to Atty. General, for respondent.
    Before STEPHENS, BONE and ORR, Circuit Judges.
   PER CURIAM.

On authority of Commissioner of Internal Revenue v. Culbertson, decided June 27, 1949, 69 S.Ct. 1210 the decision of the Tax Court, 10 T.C. 818, 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.