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NILES v. COMMISSIONER OF INTERNAL REVENUE

No. 3437.

63 F.2d 1011 (1932)

Mary W. NILES, Executrix of the Estate of Alfred S. Niles, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Fourth Circuit.

December 6, 1932.

Attorney(s) appearing for the Case

W. 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.

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

PER CURIAM.

Upon stipulation of counsel cause is docketed.

Cause remanded to United States Board of Tax Appeals with instructions...

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