Case Name: ADAMS, PAYNE & GLEAVES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1929-04-09
Citations: 31 F.2d 1006
Docket Number: No. 2806
Parties: ADAMS, PAYNE & GLEAVES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before WADDILL, Circuit Judge, and McDOWELL and SOPER, District Judges.
Reporter: Federal Reporter 2d Series
Volume: 31
Pages: 1006–1006

Head Matter:
ADAMS, PAYNE & GLEAVES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Circuit Court of Appeals, Fourth Circuit.
April 9, 1929.
No. 2806.
H. H. Shelton, of Washington, D. C., for petitioner.
Millar E. McGilchrist, Sp. Asst. Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., J. Louis Monarch and Randolph C. • Shaw, Sp. Asst. Attys. Gen., and C. M. Char-est, Gen. Counsel, Bureau of Internal Revenue, and D. Y. Hunter, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.
Before WADDILL, Circuit Judge, and McDOWELL and SOPER, District Judges.

Opinion:
PER CURIAM.
We find no error in the judgment of the Board of Tax Appeals, and it is accordingly affirmed.
Affirmed.