Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Osman E. SWARTZ, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1934-11-20
Citations: 77 F.2d 1002
Docket Number: No. 3706
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Osman E. SWARTZ, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 77
Pages: 1002–1002

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Osman E. SWARTZ, Respondent.
No. 3706.
Circuit Court of Appeals, Fourth Circuit.
Nov. 20, 1934.
Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Lucius A. Buck, and A. F. Prescott, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and James H. Yeatman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
Osman E. Swartz, of Charleston, W. Va., pro se.

Opinion:
PER CURIAM.
Decision of Board of Tax Appeals affirmed without opinion.
Judgment filed.