Helvering v. Dunning

118 F.2d 341 (1941)

HELVERING, Com'r of Internal Revenue,

v.

DUNNING.

No. 4730.

Circuit Court of Appeals, Fourth Circuit.

March 10, 1941.

L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Petitioner.

George Ross Veazey and Vernon Cook, both of Baltimore, Md., for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

This is an appeal from a decision of the United States Board of Tax Appeals (hereinafter called the Board) in which it was held that Henry A. B. Dunning (hereinafter called…