Case Name: CITIZENS & SOUTHERN NATIONAL BANK, as Executor of the Estate of Asa G. Candler, Deceased, Appellant, v. J. T. ROSE, Collector of Internal Revenue, Appellee; CITIZENS & SOUTHERN NATIONAL BANK, as Executor of the Estate of Asa G. Candler, Deceased, Appellant, v. A. O. BLALOCK, Collector of Internal Revenue, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1935-12-05
Citations: 80 F.2d 410
Docket Number: Nos. 7753, 7754
Parties: CITIZENS & SOUTHERN NATIONAL BANK, as Executor of the Estate of Asa G. Candler, Deceased, Appellant, v. J. T. ROSE, Collector of Internal Revenue, Appellee. CITIZENS & SOUTHERN NATIONAL BANK, as Executor of the Estate of Asa G. Candler, Deceased, Appellant, v. A. O. BLALOCK, Collector of Internal Revenue, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 410–411

Head Matter:
CITIZENS & SOUTHERN NATIONAL BANK, as Executor of the Estate of Asa G. Candler, Deceased, Appellant, v. J. T. ROSE, Collector of Internal Revenue, Appellee. CITIZENS & SOUTHERN NATIONAL BANK, as Executor of the Estate of Asa G. Candler, Deceased, Appellant, v. A. O. BLALOCK, Collector of Internal Revenue, Appellee.
Nos. 7753, 7754.
Circuit Court of Appeals, Fifth Circuit.
Dec. 5, 1935.
Harold Hirsch and M. E. Kilpatrick, both of Atlanta, Ga., and John E. McClure, of Washington, D. C., for appellant.
Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., Frank J. Wideman, Asst. Atty. Gen., and M. Neil Andrews,Asst. U. S. Atty., of Atlanta, Ga., for appellees.
Before HUTCHESON and WALKER, Circuit Judges, and HOLMES, District Judge.

Opinion:
PER CURIAM.
In accordance with the stipulation on file, the judgments in each of the above-entitled causes are, on the authority of John S. Candler v. J. T. Rose, Collector of Internal Revenue (C.C.A.) 80 F.(2d) 407, decided December 4, 1935, reversed and the causes are remanded for further proceedings.