Case Name: Frank HITCHCOCK, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1931-06-09
Citations: 49 F.2d 1078
Docket Number: No. 5550
Parties: Frank HITCHCOCK, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 49
Pages: 1078–1078

Head Matter:
Frank HITCHCOCK, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 5550.
Circuit Court of Appeals, Sixth Circuit.
June 9, 1931.
For former opinion, see 44 F.(2d) 756.
John W. Ford, of Youngstown, Ohio (Kennedy, Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, on the brief), for petitioner.
John Y. Groner, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch, C. M. Charest, and Allin H. Pierce, all of Washington, D. C., on the brief), for respondent.
Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

Opinion:
PER CURIAM.
The petition for rehearing in this ease is granted, and the order of the Board of Tax Appeals reversed, upon authority of the decision of the Supreme Court in Burnet v. Logan, 51 S. Ct. 550, 75 L. Ed.-, decided May 18, 1931.