# Hall v. Commissioner

> Court of Appeals for the Fourth Circuit · January 4, 1938 · 93 F.2d 1005

URL: https://www.frixlaw.com/law-library/cases/6872402

## Case

- **Full name:** HALL v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** Court of Appeals for the Fourth Circuit
- **Decided:** January 4, 1938
- **Citations:** 93 F.2d 1005; 20 A.F.T.R. (P-H) 638; 20 A.F.T.R. (RIA) 638; 1938 U.S. App. LEXIS 3694
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6872402

## Opinion text

PER CURIAM.
A rehearing in this case has been granted because of the recent decision of the Supreme Court in Bogardus v. Commissioner, 58 S.Ct. 61 , 82 L.Ed.-, which had under consideration the same distribution by the Unopco Company as is here involved. On the authority of that decision, therefore, our previous decision (see 4 Cir., 89 F.2d 441 ) is set aside; and the decision of the Board of Tax Appeals is reversed and the cause is remanded to the Board for further proceedings.
Reversed and remanded.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6872402. Public record. Not legal advice.