Seabrook v. Commissioner of Internal Revenue, 12323.
| Decision Date | 02 August 1949 |
| Docket Number | No. 12323.,12323. |
| Citation | 176 F.2d 605 |
| Parties | SEABROOK v. COMMISSIONER OF INTERNAL REVENUE. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Robert Ash, Washington, D. C., Charles S. Ausley, Tallahassee, Fla., for petitioner.
Abbott M. Sellers, George A. Stinson, Robert M. Weston, Ellis N. Slack, Sp. Assts. to Atty. Gen., John W. Morawski, Sp. Atty., Bureau of Int. Rev. Washington, D. C., Charles Oliphant, Chief Counsel, Theron L. Caudle, Asst. Atty. Gen. Dept. of Justice, Washington, D. C., for respondent.
Before HUTCHESON, SIBLEY, and WALLER, Circuit Judges.
When this case was submitted, the case of Commissioner of Internal Revenue v. W. O. Culbertson, Sr. and Gladys Culbertson, pending in the Supreme Court on writ of certiorari from this court's decision in 5 Cir., 168 F.2d 979, had been or was about to be submitted. Since questions arising in this case were quite similar to questions under review there, we passed the decision of this case until the determination of that one. On June 27, the Supreme Court rendered its opinion and decision in the Culbertson case, reversing our decision "with directions to remand the cause to the Tax Court for further proceedings in conformity with this opinion." 69 S.Ct. 1210, 1217. Of the opinion that the same course should be pursued here, we order a reversal of the Tax Court's opinion and judgment and remand this cause to the Tax Court for further proceedings in conformity with the opinion of the Supreme Court in Commissioner v. Culbertson, with the right in either of the parties to offer such additional evidence as would be appropriate in the light of the Supreme Court's decision in the Culbertson case.
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Logan Lumber Co. v. Commissioner of Int. Revenue
...Revenue, 182 F.2d 938 (5 Cir. 1950); Bodden v. Commissioner of Internal Revenue, 182 F.2d 624 (5 Cir. 1950); Seabrook v. Commissioner of Internal Revenue, 176 F.2d 605 (5 Cir. 1949). It is, therefore, appropriate for us to remand this case to the Tax Court for further proceedings not incons......
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Seabrook v. Commissioner of Internal Revenue
...case, with the right preserved in either of the parties to offer such additional evidence as would be appropriate. Seabrook v. Commissioner, 5 Cir., 176 F.2d 605. Upon remand, additional testimony was taken and the Tax Court again sustained the determination of the Commissioner of Internal ......
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Ginsburg v. Arnold, 12381.
...of Internal Revenue v. Culbertson, 337 U.S. 773, 69 S.Ct. 1210, and in accordance with the order of this court in Seabrook v. Commissioner of Internal Revenue, 176 F. 2d 605. 1 Total net profit of partnership .............................. $37,444.84 Partners' shares: Nathan Ginsburg ............
- Steigleder v. Eberhard Faber Pencil Co., 4411.