Case Name: Wells v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1932-05-02
Citations: 286 U.S. 529
Docket Number: No. 725
Parties: Wells v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 286
Pages: 529–529

Head Matter:
No. 725.
Wells v. Commissioner of Internal Revenue.
Argued April 27, 1932.
Decided May 2, 1932.
Mr. James S. Y. Ivins, with whom Mr. Kingman Brewster was on the brief, for Wells.
Solicitor General Thacker, with whom Assistant Attorney General Youngquist, Miss Helen R. Carloss, and Messrs. Sewall Key, Erwin N. Griswold, and Wilbur H. Friedman were on the brief, for the Commissioner of Internal Revenue.

Opinion:
Per Curiam:
The certificate is dismissed upon the ground that the questions are not properly framed and that the statement in the certificate is inadequate. United States v. Mayer, 235 U. S. 55, 66; White v. Johnson, 282 U. S. 367, 371; United States v. Worley, 281 U. S. 339, 340.