Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SOUTHWEST CONSOLIDATED CORPORATION, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1942-08-06
Citations: 129 F.2d 1019
Docket Number: No. 9524
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SOUTHWEST CONSOLIDATED CORPORATION, Respondent.
Judges: Before FOSTER, HUTCHESON, and PIOLMES, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 129
Pages: 1019–1019

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SOUTHWEST CONSOLIDATED CORPORATION, Respondent.
No. 9524.
Circuit Court of Appeals, Fifth Circuit.
Aug. 6, 1942.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, ‘ Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
Fred Simon, of Shreveport, La., and A. Chauncey Newlin, of New York City, for respondent.
Before FOSTER, HUTCHESON, and PIOLMES, Circuit Judges.

Opinion:
PER CURIAM.
On the authority of Guy T. Helvering, Commissioner of Internal Revenue, v. Southwest Consolidated Corporation, 315 U.S. 194, 62 S.Ct. 546, 86 L.Ed. -, decided February 2, 1942, our former decision reported in 5 Cir., 119 F.2d 561, is set aside and the judgment of the United States Board of Tax Appeals is reversed and the cause remanded for further proceedings.