Case Name: C. A. C. BUILDING SITE, The Cleveland Trust Company, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1941-04-15
Citations: 119 F.2d 420
Docket Number: No. 8823
Parties: C. A. C. BUILDING SITE, The Cleveland Trust Company, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 119
Pages: 420–420

Head Matter:
C. A. C. BUILDING SITE, The Cleveland Trust Company, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8823.
Circuit Court of Appeals, Sixth Circuit
April 15, 1941.
Squire, Sanders & Dempsey, of Cleveland, Ohio, for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and C. R. Marshall, all of Washington, D. C., for respondent.
Before HICKS, HAMILTON, and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
Pursuant to a motion of the petitioner, C. A. C. Building Site, The Cleveland Trust Co., trustee, filed herein on April 10, 1941, to enter the same judgment in this cause as was entered by this court in the case of The Cleveland Trust Company, Trustee of the Trust Estate known as Garfield Building Site Trust, v. Commissioner, 6 Cir., 115 F.2d 481, on account of the issues in the two cases being substantially identical and the respondent having consented thereto, it is now ordered, adjudged and decreed that the decision of the Board of Tax Appeals be reversed and the cause remanded for proceedings consistent with the opinion of this court in the case of Cleveland Trust Company, Trustee of the Trust Estate known as Garfield Building Site Trust, v. Commissioner of Internal Revenue, 6 Cir., 115 F.2d 481.