Herndon v. COMMISSIONER OF INTERNAL REVENUE, No. 1802.

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

109 F.2d 1017 (1940)

Seth W. HERNDON
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 1802.

Circuit Court of Appeals, Tenth Circuit.

January 15, 1940.


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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2 practice notes
  • Yates v. McGowan, No. 2012 A.
    • United States
    • United States District Courts. 2nd Circuit. United States District Court of Western District of New York
    • May 15, 1941
    ...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. Commissioner, s......
  • GULF, MOBILE AND NORTHERN RAILROAD COMPANY v. ILLINOIS CENTRAL RAILROAD COMPANY, No. 8164.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • February 6, 1940
    ...PER CURIAM. It appearing from stipulation of counsel filed herein that the parties to this cause have adjusted and disposed of the issues 109 F.2d 1017 involved and that counsel are agreed that the appeal may be dismissed, it is now ordered that said appeal, D.C., 21 F.Supp. 282, be and it ......
2 cases
  • Yates v. McGowan, No. 2012 A.
    • United States
    • United States District Courts. 2nd Circuit. United States District Court of Western District of New York
    • May 15, 1941
    ...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. Commissioner, s......
  • GULF, MOBILE AND NORTHERN RAILROAD COMPANY v. ILLINOIS CENTRAL RAILROAD COMPANY, No. 8164.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (6th Circuit)
    • February 6, 1940
    ...PER CURIAM. It appearing from stipulation of counsel filed herein that the parties to this cause have adjusted and disposed of the issues 109 F.2d 1017 involved and that counsel are agreed that the appeal may be dismissed, it is now ordered that said appeal, D.C., 21 F.Supp. 282, be and it ......

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