Court Opinion

ID: 9660680
Source: CourtListenerOpinion
Date Created: 2023-08-23 22:18:26.009695+00
Date Added: 2024-06-11T18:14:21.276851
License: Public Domain

*114On Motion for Rehearing
In effect the United States urges that this Court overlooked or misapplied the pertinent law in its decision of Sept. 2, 1954. Argument was heard and briefs were submitted.
The argument proceeds upon the mistaken premise that the disputed fund was owned or under the control of the taxpayer and that recent decisions of the Supreme Court should be construed and applied as overruling previous decisions which are admittedly contrary to the government’s contention. After consideration, this Court concludes that the prior decision herein will be adhered to and it is
So ordered.