Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PEAVY-MOORE LUMBER COMPANY, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1932-10-24
Citations: 61 F.2d 1023
Docket Number: No. 6159
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PEAVY-MOORE LUMBER COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 61
Pages: 1023–1023

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PEAVY-MOORE LUMBER COMPANY, Respondent.
No. 6159.
Circuit Court of Appeals, Fifth Circuit.
Oct. 24, 1932.
Before BRYAN, SIBLEY, and HUT-CHESON, Circuit Judges.

Opinion:
PER CURIAM.
Whereas, in cause No. 6159, between the Commissioner of Internal Revenue, petitioner, and Peavy-Moore Lumber Company, respondent, a judgment was entered by this court on June 30, 1931, denying the petition for review, and whereas, on April 18, 1932, the Supreme Court of the United States reversed the judgment of this court, 51 F.(2d) 163, and issued its mandate to this court with instructions to remand the canse to the Board of Tax Appeals for further proceedings in conformity with the opinion of the Supreme Court in Handy & Harman v. Burnet, Commissioner of Internal Revenue, 284 U. S. 136, 52 S. Ct. 51, 76 L. Ed. 207, now therefore it is ordered that the petition for review be granted, and the cause remanded to tho Board of Tax Appeals for further proceedings in conformity with the mandate of the Supreme Court to this court.