Case Name: RANDS, Incorporated, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1939-01-16
Citations: 101 F.2d 1018
Docket Number: No. 8189
Parties: RANDS, Incorporated, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 101
Pages: 1018–1018

Head Matter:
RANDS, Incorporated, v. COMMISSIONER OF INTERNAL REVENUE.
No. 8189.
Circuit Court of Appeals, Sixth Circuit.
Jan. 16, 1939.
' Raymond H. Berry, of Detroit, Mich., for petitioner.
James W. Morris, of Washington, D. C., for respondent.
Before' HICKS, ALLEN, and HAMILTON, Circuit Judges.

Opinion:
PER CURIAM.
It appearing to the court that a stipulation to docket and dismiss this appeal has been filed, accompanied by certificate of the clerk of the Board of Tax Appeals as provided by Rule 18, on consideration whereof, it is ordered that the appeal be, and it is hereby, docketed and dismissed, the costs to be charged against the Government as constructive earnings.