Case Name: Joseph SUNNEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Joseph SUNNEN
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1948-05-06
Citations: 168 F.2d 839
Docket Number: Nos. 13425, 13426
Parties: Joseph SUNNEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Joseph SUNNEN.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 168
Pages: 839–839

Head Matter:
Joseph SUNNEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Joseph SUNNEN.
Nos. 13425, 13426.
Circuit Court of Appeals, Eighth Circuit.
May 6, 1948.
C. P. Fordyce, of St. Louis, Mo., for Joseph Sunnen.
Theron L. Caudle, Asst. Atty. Gen., for Commissioner of Internal Revenue.

Opinion:
PER CURIAM.
In pursuance of mandate of the Supreme Court of the United States, judgment of this Court entered April 28, 1947, (opinion reported in 161 F.2d 171) vacated, set aside and held for naught and mandate of this Court in pursuance of said judgment, heretofore issued to The Tax Court of the United States, recalled, and decision of the Tax Court, 6 T.C. 431, involving petition of Joseph Sunnen to review affirmed and decision of Tax Court assailed by Commissioner of Internal Revenue reversed. Remanded to Tax Court for further proceedings consistent with order of this Court and opinion of Supreme Court, 68 S.Ct. 715.