Case Name: COMMISSIONER OF INTERNAL REVENUE v. Charles T. FISHER, Edward F. Fisher, and Leo M. Butzel, Executors of the Estate of Fred J. Fisher, and Burtha M. Fisher
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1946-04-16
Citations: 154 F.2d 1016
Docket Number: No. 9858
Parties: COMMISSIONER OF INTERNAL REVENUE v. Charles T. FISHER, Edward F. Fisher, and Leo M. Butzel, Executors of the Estate of Fred J. Fisher, and Burtha M. Fisher.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 154
Pages: 1016–1016

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. Charles T. FISHER, Edward F. Fisher, and Leo M. Butzel, Executors of the Estate of Fred J. Fisher, and Burtha M. Fisher.
No. 9858.
Circuit Court of Appeals, Sixth Circuit.
April 16, 1946.
Sewall Key, of Washington, D. C., for petitioner.
Benjamin E. Jaffe and R. M. O’Hara,, both of Detroit, Mich., for respondents.
Before HICKS, ALLEN and MARTIN, Circuit Judges.

Opinion:
PER CURIAM.
It appearing to the Court that mandate of the Supreme Court was filed on April-15, 1946, said mandate directing that this case be remanded for further proceedings-in conformity with the opinion of the Supreme Court, 66 S.Ct. 686.
It is therefore ordered that, pursuant to said mandate, the decision of the Tax Court of the United States in this cause be and the same is reversed and the cause is remanded to the Tax Court for further proceedings in accordance with the opinion of the Supreme Court.