Niles v. Commissioner

Fourth Circuit Court of Appeals

Decided Dec. 6, 1932.

Fourth Circuit Court of Appeals · decided 1932-12-06

2 counsel of record

Opinion by (per_curiam) · Decided 1932-12-06

¶1W. Preston Lane, Jr., Atty. Gen., of Maryland, and George C. A. Anderson, Asst. Atty. Gen., of Maryland, and Henry W. Schultheis and Emory H. Niles, both of Baltimore, Md., for petitioner.

¶2C. M. Charest, Gen. Counsel, and C. A. Ray, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

¶3PER CURIAM.

¶4Upon stipulation of counsel cause is docketed.

¶5Cause remanded to United States Board of Tax Appeals with instructions. Order filed.