Case Name: MacCORKLE v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1928-05-05
Citations: 26 F.2d 247
Docket Number: No. 2690
Parties: MacCORKLE v. COMMISSIONER OF INTERNAL REVENUE.
Judges: Before PARKER and NORTHCOTT, ' Circuit Judges, and GRONER, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 26
Pages: 247–248

Head Matter:
MacCORKLE v. COMMISSIONER OF INTERNAL REVENUE.
Circuit Court of Appeals, Fourth Circuit.
May 5, 1928.
No. 2690.
Edgar J. Goodrich, of Charleston, W. Va. (T. S. Clark and Price, Smith & Spilman, all of Charleston, W. Va., on the brief), for petitioner.
Howard T. Jones, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, General Counsel Bureau of Internal Revenue, and L. W. Seott, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.
Before PARKER and NORTHCOTT, ' Circuit Judges, and GRONER, District Judge.

Opinion:
PER CURIAM.
In the argument of the ease before this court it was stated by counsel representing the government that the dismissal of the petition before the Board of Tax Appeals, on motion of the Commissioner of Internal Revenue, did not in any way preclude or prevent the petitioner here from paying the tax assessed under protest without prejudice to his right to sue in the District Court, of the United States for the Southern District of West Virginia to recover the same. In this view this court concurs, and there is accordingly no reason to decide the technical questions presented; therefore the decision of the Board of Tax Appeals is affirmed, without costs.
Affirmed.