Case Name: COMMISSIONER OF INTERNAL REVENUE v. Hugh R. DAVIES
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1941-07-21
Citations: 121 F.2d 1021
Docket Number: No. 9867
Parties: COMMISSIONER OF INTERNAL REVENUE v. Hugh R. DAVIES.
Judges: Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 121
Pages: 1021–1021

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. Hugh R. DAVIES.
No. 9867.
Circuit Court of Appeals, Ninth Circuit.
July 21, 1941.
Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for petitioner.
Arthur McGregor, of Los Angeles, Cal., for respondent.
Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.

Opinion:
PER CURIAM.
On motion of petitioner that the decision of the Board of Tax Appeals herein be reversed on the authority of the decisions of the Supreme Court of the United States in Helvering, Com'r v. Hammel, 311 U.S. 504, 61 S.Ct. 368, 85 L.Ed. 303, 131 A.L.R. 1481, and Electro-Chemical Engraving Co. v. Com'r, 311 U.S. 513, 61 S.Ct. 372, 85 L.Ed. 308, and counsel for respondent concurring therein, and good cause therefor appearing, ordered motion granted, that a judgment be filed and entered accordingly, and that the mandate of this court issue forthwith.