Case Name: B. J. RUCKER, Petitioner, v. David H. BLAIR, Commissioner of Internal Revenue, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1929-04-01
Citations: 32 F.2d 225
Docket Number: No. 5663
Parties: B. J. RUCKER, Petitioner, v. David H. BLAIR, Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 32
Pages: 225–225

Head Matter:
B. J. RUCKER, Petitioner, v. David H. BLAIR, Commissioner of Internal Revenue, Respondent.
Circuit Court of Appeals, Ninth Circuit.
April 1, 1929.
No. 5663.
W. P. Bell and J. B. Fogarty, both of Everett, Wash., for petitioner.
Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and John Vaughan Groner, Sp. Asst. Attys. Gen., and C. M. Charest, Gen. Counsel, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
Before GILBERT, RUDKIN, and DIETRICH, Circuit Judges.

Opinion:
DIETRICH, Circuit Judge.
This case is in all material respects like No. 5662 [32 F.(2d) 222], just decided, the only difference being that it involves a tax for 1919.
Accordingly the order appealed from is reversed.