Herndon v. COMMISSIONER OF INTERNAL REVENUE, 1802.

Citation109 F.2d 1017
Decision Date15 January 1940
Docket NumberNo. 1802.,1802.
PartiesSeth W. HERNDON v. COMMISSIONER OF INTERNAL REVENUE.
CourtUnited States Courts of Appeals. United States Court of Appeals (10th Circuit)

George R. Blodgett, of Boston, Mass., for petitioner.

J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

PER CURIAM.

Decision of the United States Board of Tax Appeals affirmed, pursuant to stipulation.

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3 cases
  • Yates v. McGowan
    • United States
    • U.S. District Court — Western District of New York
    • 15 Mayo 1941
    ...W. C. Rands v. Commissioner of Internal Revenue, 34 B.T.A. 1107; Hale v. Commissioner, 66 App.D.C. 242, 85 F.2d 819; Herndon v. Commissioner, 10 Cir., 109 F.2d 1017. It does not seem to me that any of the cases cited by the plaintiff support his view. Particular stress is placed on Gann v. ......
  • JOHN W. WILBUR COMPANY v. Slater
    • United States
    • U.S. Court of Appeals — Sixth Circuit
    • 12 Febrero 1940
  • GULF, MOBILE AND NORTHERN RAILROAD COMPANY v. ILLINOIS CENTRAL RAILROAD COMPANY
    • United States
    • U.S. Court of Appeals — Sixth Circuit
    • 6 Febrero 1940

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