Case Name: Seth W. HERNDON v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Tenth Circuit
Jurisdiction: United States
Decision Date: 1940-01-15
Citations: 109 F.2d 1017
Docket Number: No. 1802
Parties: Seth W. HERNDON v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 109
Pages: 1017–1017

Head Matter:
Seth W. HERNDON v. COMMISSIONER OF INTERNAL REVENUE.
No. 1802.
Circuit Court of Appeals, Tenth Circuit
Jan. 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.

Opinion:
PER CURIAM.
Decision of the United States Board of Tax Appeals affirmed, pursuant to stipulation.