Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. H. L. RUST, Jr., and Mildred A. Rust, Husband and Wife, Respondents
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1939-05-25
Citations: 105 F.2d 1017
Docket Number: No. 4500
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. H. L. RUST, Jr., and Mildred A. Rust, Husband and Wife, Respondents.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 105
Pages: 1017–1018

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. H. L. RUST, Jr., and Mildred A. Rust, Husband and Wife, Respondents.
No. 4500.
Circuit Court of Appeals, Fourth Circuit.
May 25, 1939.
James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. G, for petitioner.
Henry Ravenel, of Washington, D. G, for respondents.

Opinion:
PER CURIAM.
Case docketed and dismissed on motion of petitioner, consented to by counsel for respondents. Order filed.