Case Name: COMMISSIONER OF INTERNAL REVENUE v. John F. HIGGINS
Court: United States Court of Appeals for the Seventh Circuit
Jurisdiction: United States
Decision Date: 1936-12-02
Citations: 88 F.2d 1006
Docket Number: No. 5865
Parties: COMMISSIONER OF INTERNAL REVENUE v. John F. HIGGINS.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 88
Pages: 1006–1007

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. John F. HIGGINS.
No. 5865.
Circuit Court of Appeals, Seventh-Circuit.
Dec. 2, 1936.
Howard P. Locke, of Washington, D. C., for petitioner.
John F. Higgins, of Chicago, 111., pro se.
Before SPARKS and EVANS, Circuit Judges, and BALTZELL, District Judge.

Opinion:
PER CURIAM.
Now this day come the parties by their counsel and this cause now comes on to be heard on the printed record and briefs of counsel and on oral arguments.
On consideration whereof it is now here ordered and adjudged by this court that the decision entered in this cause on October 24, 1935, by the United States Board of Tax Appeals be, and the same is hereby reversed; and that this cause be, and the same is hereby, remanded to the said United States Board of Tax Appeals. It is further ordered that the mandate of this court in this cause be, and the same is hereby, stayed for sixty days.