Case Name: Forrester A. CLARK et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the First Circuit
Jurisdiction: United States
Decision Date: 1962-06-04
Citations: 302 F.2d 933
Docket Number: No. 5851
Parties: Forrester A. CLARK et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 302
Pages: 933–933

Head Matter:
Forrester A. CLARK et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 5851.
United States Court of Appeals First Circuit.
June 4, 1962.
Edward C. Park, Boston, Mass., and John R. D. McClintock, Boston, Mass., on the brief, for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Melva M. Graney and Gilbert E. Andrews, Attys., Dept, of Justice, on the brief, for respondent.
Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

Opinion:
PER CURIAM.
Judgment will be entered vacating the decision of the Tax Court and remanding the action for further proceedings not inconsistent with Fabreeka Products Co. v. Commissioner, 1 Cir., 1961, 294 F.2d 876. The Hanover Bank, Executor v. Commissioner, 82 S.Ct. 1080.