Case Name: L. R. McKEE and Lulu McKee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1953-10-28
Citations: 207 F.2d 780
Docket Number: No. 14718
Parties: L. R. McKEE and Lulu McKee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 207
Pages: 780–781

Head Matter:
L. R. McKEE and Lulu McKee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
No. 14718.
United States Court of Appeals Eighth Circuit.
Oct. 28, 1953.
Carl H. Lambach and Margaret Stevenson, Davenport, Iowa, for petitioners.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., and Kenneth W. Gemmill, Acting Chief Counsel, Philadelphia, Pa., Bureau of Internal Revenue, for respondent.

Opinion:
PER CURIAM.
Decision of Tax Court entered on June 12, 1952, 18 T.C. 512, reversed and cause remanded to said Tax Court for entry of a decision in accordance with the provisions of Section 24(c), Internal Revenue Code, as now amended by Section 202 of the Technical Changes Act of 1953, 26 U.S.C.A. § 24(c).