Case Name: Francis E. TOWER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1946-04-10
Citations: 154 F.2d 1023
Docket Number: No. 9868
Parties: Francis E. TOWER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 154
Pages: 1023–1023

Head Matter:
Francis E. TOWER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9868.
Circuit Court of Appeals, Sixth Circuit.
April 10, 1946.
McPherson, Harrington, Waer & Cody, of Grand Rapids, Mich., for petitioner.
Sewall Key, of Washington, D. C., for respondent.
Before SIMONS, MARTIN, and Mc-ALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
It appearing to the court that mandate of the Supreme Court was filed on April 1, 1946, said mandate that this case be remanded for further proceedings in conformity with the opinion of the Supreme Court,
It is, therefore, now ordered that pursuant to said mandate the decision of the Tax Court in this cause be and the same is affirmed.