Commissioner v. Hammel

PER CURIAM.

It appearing from the record in the above-styled cause that the Supreme Court *421of the United States on January 6, 1941, 61 S.Ct. 368, 85 L.Ed.-, 131 A.L.R. 1481, reversed the order of this court of January 10, 1940, 108 F.2d 753, it is hereby ordered that the order of the Board of Tax Appeals herein he reversed and this cause remanded to the Board of Tax Appeals for further proceedings not inconsistent with the opinion of the Supreme Court in this action.