Bloch v. Commissioner

Fourth Circuit Court of Appeals

Decided July 16, 1930.

Fourth Circuit Court of Appeals · decided 1930-07-16

2 counsel of record

Relies on Heiner v. Tindle · Nichols v. Smith

Opinion by (per_curiam) · Decided 1930-07-16

¶1R. E. Cabell, of Richmond, Va., for petitioner.

¶2Randolph C. Shaw, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

¶3Before PARKER, Circuit Judge, and GRONER and ERNEST F. COCHRAN, District Judges.

¶4PER CURIAM.

¶5Affirmed on the authority of Heiner v. Tindle, 276 U. S. 582, 48 S. Ct. 326, 72 L. Ed. 714, and Nichols v. Smith (C. C. A. 1st) 35 F.(2d) 938.

¶6Affirmed.