Case Name: Albert E. SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1939-11-10
Citations: 107 F.2d 1020
Docket Number: No. 8452
Parties: Albert E. SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 107
Pages: 1020–1020

Head Matter:
Albert E. SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8452.
Circuit Court of Appeals, Sixth Circuit.
Nov. 10, 1939.
Albus & Greaney, of Washington, D. C., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, of Washington, D. C., for respondent.
Before HICKS, ALLEN, and HAMILTON, Circuit Judges.

Opinion:
PER CURIAM.
Upon reading the stipulation made and entered into by the above named parties, through their respective attorneys, and filed in this court, and in accordance with said stipulation,
It is now ordered by this Court that the above and foregoing proceeding be, and the same is hereby, remanded to the said Board of Tax Appeals for further proceedings in accordance with the Provisions of Section 214 of the Revenue Act of 1939
And it is further ordered by this Court that the mandate in this cause issue forthwith to the said Board ,of Tax Appeals.