No. 4359.
June 10, 1938.
On petition to review the decision of the United States Board of Tax Appeals.
Cook Markell and Vernon Cook, all of Baltimore, Md., for petitioner.
James W. Morris, Asst. Atty. Gen., and J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D.C., for respondent.
Cause docketed and dismissed on motion of petitioner. Order filed.
Full title:Henry A.B. DUNNING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…
Court:Circuit Court of Appeals, Fourth Circuit
Date published: Jun 10, 1938
Although we do not choose to base our opinion upon this narrow point, we are of the opinion that, for the…
Schoellkopf v. McGowanIn that case the court held the grantor taxable under Section 167, supra. To the same effect is Dunning v.…