Case Name: BLAKE & KENDALL COMPANY, Petitioner for Review, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the First Circuit
Jurisdiction: United States
Decision Date: 1940-01-23
Citations: 208 F.2d 800
Docket Number: No. 3438
Parties: BLAKE & KENDALL COMPANY, Petitioner for Review, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 208
Pages: 800–800

Head Matter:
BLAKE & KENDALL COMPANY, Petitioner for Review, v. COMMISSIONER OF INTERNAL REVENUE.
No. 3438.
Circuit Court of Appeals First Circuit.
Jan. 23, 1940.
Superseding opinion, 206 F.2d 400.

Opinion:
ORDER OF COURT.
Upon stipulation, the decision of the Board of Tax Appeals is vacated, and the case is remanded to that Board with directions to enter such order and decision as may be proper under the decision of the Supreme Court of the United States in Haggar Company v. Helvering, 308 U.S. 389, 60 S.Ct. 337, 84 L.Ed. 340, decided January 2, 1940.