Case Name: Arthur E. OTTO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1939-01-12
Citations: 101 F.2d 1017
Docket Number: No. 4405
Parties: Arthur E. OTTO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 101
Pages: 1017–1017

Head Matter:
Arthur E. OTTO, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 4405.
Circuit Court of Appeals, Fourth Circuit.
Jan. 12, 1939.
Charles D. Hayes, of Washington, D. C., for petitioner.
James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, and John M. Morawsld, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
On the joint motion of the parties the cause is remanded to the United States Board of Tax Appeals, with authority to make such order upon the stipulation of counsel as may be proper in the premises. Order filed.