Case Name: Burnet, Commissioner of Internal Revenue, v. J. Rogers Flannery & Co.; Same v. Flannery Bolt Co.; and Same v. Vanadium Metals Co.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1932-04-18
Citations: 286 U.S. 524
Docket Number: No. 799; No. 800; No. 801
Parties: Burnet, Commissioner of Internal Revenue, v. J. Rogers Flannery & Co.; Same v. Flannery Bolt Co.; and Same v. Vanadium Metals Co.
Judges: 
Reporter: United States Reports
Volume: 286
Pages: 524–525

Head Matter:
No. 799.
No. 800.
No. 801.
Burnet, Commissioner of Internal Revenue, v. J. Rogers Flannery & Co.; Same v. Flannery Bolt Co.; and Same v. Vanadium Metals Co.
Submitted April 11, 1932.
Decided April 18, 1932.
Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key and Norman D. Keller for petitioner.

Opinion:
Per Curiam:
The petition for writs of certiorari in these cases is granted. The judgments of the Circuit Court of Appeals are reversed and the cases remanded to the Circuit Court of Appeals with instructions to remand to the Board of Tax Appeals for further proceedings in conformity with the opinion of this Court in Handy & Harman v. Burnet, Commissioner of Internal Revenue, 284 U. S. 136.
Messrs. Kenneth N. Parkinson and David A. Pine for respondents.