Forrester A. Clark et al., Petitioners, v. Commissioner of Internal Revenue, Respondent, 302 F.2d 933 (1st Cir. 1962)

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US Court of Appeals for the First Circuit - 302 F.2d 933 (1st Cir. 1962) June 4, 1962

On petition for review of the decision of the Tax Court of the United States.

Edward C. Park, Boston, Mass., and John R. D. McClintock, Boston, Mass., on the brief, for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Melva M. Graney and Gilbert E. Andrews, Attys., Dept. of Justice, on the brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

PER CURIAM.


Judgment will be entered vacating the decision of the Tax Court and remanding the action for further proceedings not inconsistent with Fabreeka Products Co. v. Commissioner, 1 Cir., 1961, 294 F.2d 876. The Hanover Bank, Executor v. Commissioner, 82 S. Ct. 1080.

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