Van Dyke v. Commissioner

Ninth Circuit Court of Appeals

Decided March 9, 1933.

Ninth Circuit Court of Appeals · decided 1933-03-09

2 counsel of record

Relies on Burnet v. Clark · Dalton v. Bowers

Opinion by (per_curiam) · Decided 1933-03-09

¶1William E. Brooks, of Miami, Ariz., and R. A. Bartlett, of New York City, for petitioners.

¶2G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Hayner N. Larson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and Thomas R. Callahan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

¶3Before WILBUR, SAWTELLE, and MACK, Circuit Judges.

¶5PER CURIAM.

¶6Upon consideration of the records, briefs, and oral argument of respondent, ordered order of Board of Tax Appeals in each of above causes affirmed upon the authority of *1021 Burnet v. Clark, 287 U. S. -, 53 S. Ct. 207, 77 L. Ed. -, and Dalton v. Bowers, 287 U. S. -, 53 S. Ct. 205, 77 L. Ed. -, both decided December 12, 1932.