Case: Burnet, Commissioner of Internal Revenue, v. Peavy-Wilson Lumber Co.; Same v. Peavy-Moore Lumber Co.; and Same v. Peavy-Byrnes Lumber Co.
Abbreviation: Burnet v. Peavy-Wilson Lumber Co.
Decision Date: 1932-04-18
Docket Number: No. 537; No. 538; No. 539
Citation: 286 U.S. 524
Volume: 286
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: Burnet, Commissioner of Internal Revenue, v. Peavy-Wilson Lumber Co.; Same v. Peavy-Moore Lumber Co.; and Same v. Peavy-Byrnes Lumber Co.
Judges: 
Pages: 524–524

Head Matter:
No. 537.
No. 538.
No. 539.
Burnet, Commissioner of Internal Revenue, v. Peavy-Wilson Lumber Co.; Same v. Peavy-Moore Lumber Co.; and Same v. Peavy-Byrnes Lumber Co.
Argued April 12, 13, 1932.
Decided April 18, 1932.
Mr. Whitney North Seymour, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key, John H. McEvers, ,and John MacC. Hudson were on the brief, for petitioner.
Messrs. Sidney L. Herold and John B. Files for respondents.

Opinion:
Per Curiam:
The judgments of the Circuit Court of Appeals in these cases ,are reversed and the cases remanded to the Circuit Court of Appeals with instructions to remand to the Board of Tax Appeals for further proceedings in conformity with the opinion of this Court in Handy & Harman v. Burnet, Commissioner of Internal Revenue, 284 U. S. 136.