Case Name: Harry M. RUNKLE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1941-01-10
Citations: 117 F.2d 1014
Docket Number: No. 8395
Parties: Harry M. RUNKLE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 117
Pages: 1014–1014

Head Matter:
Harry M. RUNKLE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8395.
Circuit Court of Appeals, Sixth Circuit.
Jan. 10, 1941.
Arnold, Wright, Purpus & Harlor, of Columbus, Ohio, for petitioner.
Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, and Irving M. Tullar, all of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
The parties hereto, through their respective counsel of record, having agreed to a compromise and settlement of the appeal taken herein, the terms of such compromise being set forth in the attached copy of the stipulation for remand with directions pursuant to agreement of parties, it is ordered that this cause, 39 B.T.A. 458, be and it hereby is remanded to the Board of Tax Appeals with directions to modify its decision and to enter an order in accordance with the parties' agreement in compromise providing that Harry M. Runkle has overpaid his income tax for the year 1931 in the sum of $10,644.30, and has overpaid interest (assessed and/or accrued) in connection therewith in the sum of $5,405.18, and that said amounts were paid after the mailing of the notice of deficiency and 'Harry M. Runkle is now entitled to'the refund thereof, together with interest on said amounts as provided by law.