Tax

ADAMS, PAYNE & GLEAVES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

31 F.2d 1006·United States Court of Appeals for the Fourth Circuit·1929

Before WADDILL, Circuit Judge, and McDOWELL and SOPER, District Judges.

Brief incoming

Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.

Opinion

ADAMS, PAYNE & GLEAVES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Circuit Court of Appeals, Fourth Circuit. April 9, 1929. No. 2806. H. H. Shelton, of Washington, D. C., for petitioner. Millar E. McGilchrist, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., J. Louis Monarch and Randolph C. • Shaw, Sp. Asst. Attys. Gen., and C. M. Char-est, Gen. Counsel, Bureau of Internal Revenue, and D. Y. Hunter, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent. Before WADDILL, Circuit Judge, and McDOWELL and SOPER, District Judges. [MAJORITY — PER CURIAM.] PER CURIAM. We find no error in the judgment of the Board of Tax Appeals, and it is accordingly affirmed. Affirmed.