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

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    The court vacated the decision of the Tax Court regarding a tax case and remanded it for further proceedings consistent with two cited cases. The court directed the Tax Court to reconsider the case in a manner aligned with rulings in Fabreeka Products Co. v. Commissioner and The Hanover Bank, Executor v. Commissioner.

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    Filed: 1962-06-04 Precedential Status: Precedential Citations: 302 F.2d 933 Docket: 5851

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    The court vacated the decision of the Tax Court regarding a tax case and remanded it for further proceedings consistent with two cited cases. The court directed the Tax Court to reconsider the case in a manner aligned with rulings in Fabreeka Products Co. v. Commissioner and The Hanover Bank, Executor v. Commissioner.

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

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    The court vacated the decision of the Tax Court regarding a tax case and remanded it for further proceedings consistent with two cited cases. The court directed the Tax Court to reconsider the case in a manner aligned with rulings in Fabreeka Products Co. v. Commissioner and The Hanover Bank, Executor v. Commissioner.

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    of 1

    302 F.

    2d 933
    62-2 USTC P 9522

    Forrester A. CLARK et al., Petitioners,


    v.
    COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 5851.

    United States Court of Appeals .first Circuit.


    June 4, 1962.

    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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