Case ID: f2d_121/html/1021-01.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

COMMISSIONER OF INTERNAL REVENUE v. Hugh R. DAVIES.
    No. 9867.
    Circuit Court of Appeals, Ninth Circuit.
    July 21, 1941.
    Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for petitioner.
    Arthur McGregor, of Los Angeles, Cal., for respondent.
    Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.
   PER CURIAM.

On motion of petitioner that the decision of the Board of Tax Appeals herein be reversed on the authority of the decisions of the Supreme Court of the United States in Helvering, Com’r v. Hammel, 311 U.S. 504, 61 S.Ct. 368, 85 L.Ed. 303, 131 A.L.R. 1481, and Electro-Chemical Engraving Co. v. Com’r, 311 U.S. 513, 61 S.Ct. 372, 85 L.Ed. 308, and counsel for respondent concurring therein, and good cause therefor appearing, ordered motion granted, that a judgment be filed and entered accordingly, and that the mandate of this court issue forthwith.