Haggar Co. v. Commissioner of Internal Revenue

PER CURIAM. On the authority of Haggar Company v. Guy T. Helvering, Commissioner of Internal Revenue, 308 U.S. 389, 60 S.Ct. 337, 84 L.Ed. -, decided January 2, 1940, our former decision reported in 104 F.2d 24, is set aside and the judgment of the United States Board of Tax Appeals is reversed and the cause remanded for further proceedings.