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