GROVES v. COMMISSIONER OF INTERNAL REVENUE

No. 4316.

99 F.2d 179 (1938)

GROVES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

Rehearing Denied October 4, 1938.


Attorney(s) appearing for the Case

Hugh Satterlee, of Washington, D. C. (Albert S. Lisenby, of Philadelphia, Pa., Philip Zimet, of New York City, and Weill, Satterlee, Green & Morris, of Washington, D. C., on the brief), for petitioner.

Lucius A. Buck, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and HAYES, District Judge.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals, involving income taxes of Wallace Groves, the petitioner, for the year 1930 in the amount of $137,449.57. The decision of the Board is reported in 36 B.T.A. 14.

The facts as found by the Board, about which there is no dispute, are as follows:

Petitioner, now a resident of New York, was in 1931 a resident of Baltimore, Maryland, where he filed...

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