San Joaquin Fruit & Investment Co. v. Commissioner

The petitioner moves the court to withhold its mandate to the Board of Tax Appeals after decision and mandate by the Supreme Court adverse to the petitioner, Helvering, Com’r v. San Joaquin Fruit & Investment Co., 297 U.S. 496 , 56 S.Ct. 569 , 80 L.Ed. 824 , reversing our decision 77 F.(2d) 723 , on its petition to review the decision of the Board of Tax Appeals, 28 B.T.A. 395 , in order that this court may pass upon the sixth assignment of error in its petition to review the action of the Board of Tax Appeals, which petitioner claims has not been considered by this court, nor by the Supreme Court, for the reason that our decision upon the other questions made a decision on the sixth assignment unnecessary. Petitioner contends that the mandate of the Supreme Court reversing our former decision and remanding the cause to this court “for further proceedings in conformity with the opinion of this court” .both authorizes and requires us to consider the sixth assignment of error'in its petition to review the action of the Board of Tax Appeals, which is as follows: “(6) The Board of Tax Appeals erred in deciding that the value of the land and improvements at November 30, 1916, was not…