Case ID: f2d_117/html/1010-03.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

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.