Case Name: SOKOL BROTHERS FURNITURE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1950-12-05
Citations: 185 F.2d 677
Docket Number: No. 13030
Parties: SOKOL BROTHERS FURNITURE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before M~CORD, BORAH and RTJSSELL, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 185
Pages: 677–678

Head Matter:
SOKOL BROTHERS FURNITURE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13030.
United States Court of Appeals Fifth Circuit.
On Rehearing Dec. 5, 1950.
Rehearing Denied Dec. 27, 1950.
For former opinion,; see 185 F.2d 222.
Crampton Harris, George S. Brown, and Robert Scott Gordon, all of Birmingham, Ala., for petitioner.
Theron L. Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst, to Atty. Gen., Charles Oliphant, Chief Counsel, Bur. of Int. Rev., Claude R. Marshall, Sp. Atty., Bur. of Int. Rev., Washington, D. C., Lee A. Jackson and Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for respondent.
Before M~CORD, BORAH and RTJSSELL, Circuit Judges.

Opinion:
PER CURIAM.
In concentrating upon the correct decision 6f the -contested issue in this case, we omitted to give direction for further proceedings to be- had in the cause in accordance with the stipulation between the .parties, whereby the case was agreed to be remanded to the Tax Court for further computation under its Rule 50, 26 U.S.C.A. § 1-111. To avoid possible misappreh~nsion, we now evidence acceptance of the stipulation filed in this Court October 10, 1950, and - remand the case to the Tax Court for re-computation o~f tax liability in accordance with the authorities referred to in such stipulafion aifd the opinion of this -Court as heretofore announced. - -
- The motion for reh~aring i~ denied.