Case Name: HAGGAR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1940-04-20
Citations: 111 F.2d 144
Docket Number: No. 9009
Parties: HAGGAR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 111
Pages: 144–144

Head Matter:
HAGGAR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9009.
Circuit Court of Appeals, Fifth Circuit.
April 20, 1940.
O. D. Brundidge, of Dallas, Tex., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Helen R. Carloss, Arthur A. Armstrong, and Sewall Key, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

Opinion:
PER CURIAM.
On the authority of Haggar Company v. Guy T. Helvering, Commissioner of Internal Revenue, 308 U.S. 389, 60 S.Ct. 337, 84 L.Ed. -, decided January 2, 1940, our former decision reported in 104 F.2d 24, is set aside and the judgment of the United States Board of Tax Appeals is reversed and the cause remanded for further proceedings.