Commissioner of Internal Revenue v. Florence R. Miller, 183 F.2d 776 (6th Cir. 1950)

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U.S. Court of Appeals for the Sixth Circuit - 183 F.2d 776 (6th Cir. 1950) July 7, 1950

Petition for Review of a Decision of the Tax Court.

Theron L. Caudle, Charles Oliphant, and Ellis N. Slack, Washington, D. C., for petitioner.

Lee C. McCandless, Butler, Pa., Jesse H. Leighninger, Youngstown, Ohio, for respondent.


Pursuant to joint motion of counsel, and stipulation approved by this Court on or about October 31, 1949,

It is now ordered that the decision of the Tax Court in this cause be and the same is reversed and the cause remanded for further proceedings consistent with the opinion filed June 2, 1950 in the case of Miller v. Commissioner of Internal Revenue, 6 Cir., 183 F.2d 246.