Case Name: Ida A. VAN DYKE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Cleve W. VAN DYKE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1933-03-09
Citations: 63 F.2d 1020
Docket Number: Nos. 6949, 6950
Parties: Ida A. VAN DYKE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Cleve W. VAN DYKE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 63
Pages: 1020–1021

Head Matter:
Ida A. VAN DYKE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Cleve W. VAN DYKE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 6949, 6950.
Circuit Court of Appeals, Ninth Circuit.
March 9, 1933.
William E. Brooks, of Miami, Ariz., and R. A. Bartlett, of New York City, for petitioners.
G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Hayner N. Larson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and Thomas R. Callahan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
Before WILBUR, SAWTELLE, and MACK, Circuit Judges.
Rehearing denied May 3, 1933.

Opinion:
PER CURIAM.
Upon consideration of the records, briefs, and oral argument of respondent, ordered order of Board of Tax Appeals in each of above causes affirmed upon the authority of Burnet v. Clark, 287 U. S. -, 53 S. Ct. 207, 77 L. Ed. -, and Dalton v. Bowers, 287 U. S. -, 53 S. Ct. 205, 77 L. Ed. -, both decided December 12, 1932.