Rands v. Commissioner

Sixth Circuit Court of Appeals

Decided Jan. 16, 1939.

Sixth Circuit Court of Appeals · decided 1939-01-16

2 counsel of record

Opinion by (per_curiam) · Decided 1939-01-16

¶1Raymond H. Berry, of Detroit, Mich., for petitioner.

¶2James W. Morris, of Washington, D. C., for respondent.

¶3Before HICKS, ALLEN, and HAMILTON, Circuit Judges.

¶4PER CURIAM.

¶5It appearing to the court that a stipulation to docket and dismiss this appeal has been filed, accompanied by certificate of the clerk of the Board of Tax Appeals as provided by Rule 18, oh consideration whereof, it is ordered that the appeal be, and it is hereby, docketed and dismissed, the costs to be charged against the Government as constructive earnings.