Case Name: WEST PONTIAC, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1958-02-06
Citations: 257 F.2d 810
Docket Number: No. 16714
Parties: WEST PONTIAC, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 257
Pages: 810–811

Head Matter:
WEST PONTIAC, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 16714.
United States Court of Appeals Fifth Circuit.
Feb. 6, 1958.
Theus, Grisham, Davis & Leigh, Monroe, by William D. Brown, Monroe, La., for petitioner.
Charles K. Rice, Asst. Atty. Gen., for respondent.
Before CAMERON, JONES and WISDOM, Circuit Judges.

Opinion:
PER CURIAM.
On Petitioner's Motion for Judgement, and the letter response of respondent dated January 23, 1958, it appearing therefrom that the parties are in agreement that the issue in this case is essentially the same as that decided by this Court on January 7, 1958, in Texas Trailercoach, Inc. v. Commissioner of Internal Revenue, 5 Cir., 251 F.2d 395, wherein the decision of the Tax Court, 27 T.C. 749, was reversed and remanded for further proceedings; and it further appearing that the respondent, without conceding the correctness of the petitioner's position, has no objection to a disposition of this case without briefing and oral argument;
Now therefore, it is ordered, adjudged, and decreed that the decision of the Tax Court herein is hereby reversed and the cause remanded to the Tax Court for entry of a decision consistent with this Court's opinion in Texas Trailercoach, Inc., v. Commissioner of Internal Revenue, 251 F.2d 395.