Case Name: Samuel S. BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1930-07-16
Citations: 42 F.2d 1013
Docket Number: No. 2998
Parties: Samuel S. BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 42
Pages: 1013–1013

Head Matter:
Samuel S. BLOCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 2998.
Circuit Court of Appeals, Fourth Circuit.
July 16, 1930.
R. E. Cabell, of Richmond, Va., for petitioner.
Randolph C. Shaw, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.
Before PARKER, Circuit Judge, and GRONER and ERNEST F. COCHRAN, District Judges.

Opinion:
PER CURIAM.
Affirmed on the authority of Heiner v. Tindle, 276 U. S. 582, 48 S. Ct. 326, 72 L. Ed. 714, and Nichols v. Smith (C. C. A. 1st) 35 F.(2d) 938.
Affirmed.