Case Name: Sudie Brent EARLY, R. Nimrod Early, and Nathaniel B. B. Early, Executrix and Executors, respectively, of the last will and testament of N. B. Early, Jr., deceased, Appellants, v. Rosa McBee HEATH, Executrix of the Estate of James E. Heath, deceased, Appellee; Sudie Brent EARLY, R. Nimrod Early, and Nathaniel B. B. Early, Executrix and Executors, respectively, of the last will and testament of N. B. Early, Jr., deceased, Appellants, v. William G. MAUPIN, Appellee
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1948-10-09
Citations: 170 F.2d 70
Docket Number: Nos. 5782, 5783
Parties: Sudie Brent EARLY, R. Nimrod Early, and Nathaniel B. B. Early, Executrix and Executors, respectively, of the last will and testament of N. B. Early, Jr., deceased, Appellants, v. Rosa McBee HEATH, Executrix of the Estate of James E. Heath, deceased, Appellee. Sudie Brent EARLY, R. Nimrod Early, and Nathaniel B. B. Early, Executrix and Executors, respectively, of the last will and testament of N. B. Early, Jr., deceased, Appellants, v. William G. MAUPIN, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 170
Pages: 70–70

Head Matter:
Sudie Brent EARLY, R. Nimrod Early, and Nathaniel B. B. Early, Executrix and Executors, respectively, of the last will and testament of N. B. Early, Jr., deceased, Appellants, v. Rosa McBee HEATH, Executrix of the Estate of James E. Heath, deceased, Appellee. Sudie Brent EARLY, R. Nimrod Early, and Nathaniel B. B. Early, Executrix and Executors, respectively, of the last will and testament of N. B. Early, Jr., deceased, Appellants, v. William G. MAUPIN, Appellee.
Nos. 5782, 5783.
United States Court of Appeals Fourth Circuit.
Oct. 9, 1948.
Robert R. Reynolds, Jr., Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., George A. Stinson, Ellis N. Slack, and S. Walter Shine, Sp. Assts. to Atty. Gen., George R. Humrickhouse, U. S. Atty., of Richmond, Va. and John P. Harper) Asst. U. S. Atty., of Norfolk, Va., on the brief), for appellants.
William L. Parker, of Norfolk, Va., for appellees.
Before PARKER, Chief Judge and SO-PER and DOBIE, Circuit Judges.

Opinion:
PER CURIAM.
This is an appeal from a judgment holding section 107 of the Internal Revenue Code applicable to counsel fees collected in the year 1939 on an allowance by the court for services rendered stockholders of a corporation not otherwise represented by counsel. The services were rendered over a period of more than five years and counsel had received payment in the preceding year from stockholders with whom they held contracts. The facts are fully stated in the opinion of the District 'Court, which is reported in 77 F.Supp. 474; and the decision will be affirmed on that opinion, which is adopted as the opinion of this Court. This decision is in accord with the decisions of the Second and Sixth Circuits. See Bergh v. Pedrick, 2 Cir., 168 F.2d 663, and Slough v. Commissioner, 6 Cir., 147 F.2d 836.
Affirmed.