Case Name: Mary W. NILES, Executrix of the Estate of Alfred S. Niles, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1932-12-06
Citations: 63 F.2d 1011
Docket Number: No. 3437
Parties: Mary W. NILES, Executrix of the Estate of Alfred S. Niles, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 63
Pages: 1011–1011

Head Matter:
Mary W. NILES, Executrix of the Estate of Alfred S. Niles, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 3437.
Circuit Court of Appeals, Fourth Circuit.
Dec. 6, 1932.
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.

Opinion:
PER CURIAM.
Upon stipulation of counsel cause is docketed.
Cause remanded to United States Board of Tax Appeals with instructions. Order filed.