Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. C. C. CODDINGTON'S ESTATE, Union National Bank, Executor, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1935-10-07
Citations: 79 F.2d 997
Docket Number: No. 3967
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. C. C. CODDINGTON’S ESTATE, Union National Bank, Executor, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 79
Pages: 997–997

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. C. C. CODDINGTON’S ESTATE, Union National Bank, Executor, Respondent.
No. 3967.
Circuit Court of Appeals, Fourth Circuit.
Oct. 7, 1935.
Frank J. Wideman, Asst. Atty. Gen., for petitioner.
C. A. Cochran, of Charlotte, N. C., for respondent.

Opinion:
PER CURIAM.
On motion of petitioner, consented to by counsel for respondent, cause is docketed and dismissed.