Case ID: f2d_93/html/1005-02.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

HALL v. COMMISSIONER OF INTERNAL REVENUE.
    No. 4121.
    Circuit Court of Appeals, Fourth Circuit.
    Jan. 4, 1938.
    For former opinion, see 89 F.2d 441.
    William D. Whitney, of New York City (Richard H. Wilmer, of Washington, D. C., George G. Tyler and Cravath, deGersdorff, Swaine & Wood, all of New York City, on the brief), for petitioner.
    John J. Pringle, Jr., Sp. Asst, to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst, to Atty. Gen., on the brief), for respondent.
    Before PARKER, NORTHCOTT and SOPER, Circuit Judges.
   PER CURIAM.

A rehearing in this case has been granted because of the recent decision of the Supreme Court in Bogardus v. Commissioner, 58 S.Ct. 61, 82 L.Ed.-, which had under consideration the same distribution by the Unopco Company as is here involved. On the authority of that decision, therefore, our previous decision (see 4 Cir., 89 F.2d 441) is set aside; and the decision of the Board of Tax Appeals is reversed and the cause is remanded to the Board for further proceedings.

Reversed and remanded.