Simpkinson v. Commissioner
20 A.F.T.R. (P-H) 640
5th Cir.1937Check TreatmentOn the authority of Bogardus v. Commissioner of Internal Revenue, 58 S.Ct. 61, 82 L.Ed. -, decided November 8, 1937, a rehearing is granted, our former decision, 89 F.2d 397, is set aside, and the judgment of the Board of Tax Appeals is reversed.