HELVERING v. HINDES

Nos. 3697, 3698.

74 F.2d 537 (1935)

HELVERING, Com'r of Internal Revenue, v. HINDES et al. (two cases).

Circuit Court of Appeals, Fourth Circuit.

January 8, 1935.


Attorney(s) appearing for the Case

A. F. Prescott, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Lucius A. Buck, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Vernon Cook, of Baltimore, Md., for respondents.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


NORTHCOTT, Circuit Judge.

This is a petition to review decisions of the United States Board of Tax Appeals involving deficiencies determined against each of the respondent taxpayers for the calendar year 1927, and also involving a deficiency in case No. 3698, for the year 1928. The deficiencies determined against the several taxpayers amount to a total of $85,366.51. The opinion of the Board of Tax Appeals is reported in 29 B. T. A. 498.

The facts were stipulated...

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