Case Name: Walter B. ARNOLD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1950-06-19
Citations: 182 F.2d 942
Docket Number: No. 10991
Parties: Walter B. ARNOLD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ALLEN, MARTIN and MILLER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 182
Pages: 942–942

Head Matter:
Walter B. ARNOLD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10991.
United States Court of Appeals Sixth' Circuit.
June 19, 1950.
Robert A. Littleton, Washington, D. C., for petitioner.
Theron L. Caudle, Washington, D. C., •for respondent.
Before ALLEN, MARTIN and MILLER, Circuit Judges.

Opinion:
Pursuant to order heretofore entered in this case on August 19, 1949,
It is now ordered, upon motion of petitioner, consented to by respondent, that the decision of the Tax Court, 12 T.C. 725, in this case be and the same is reversed and remanded for further proceedings consistent with the opinion of this court in the case of Kohlhase v. Commissioner of Internal Revenue, 6 Cir., 181 F.2d 331.