Hill v. Commissioner of Internal Revenue

Full title: W.C. HILL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: Circuit Court of Appeals, Sixth Circuit

Date published: Jan 13, 1941

117 F.2d 741 (6th Cir. 1941)

Opinion

January 13, 1941.

Appeal from the United States Board of Tax Appeals.

Donald C. McGovern, of Washington, D.C., for petitioner.

J.P. Wenchel, of Washington, D.C., for respondent.

PER CURIAM.

It is hereby ordered, upon joint motion duly presented by petitioner and respondent, that the petition for review in the above-entitled case filed with the Board of Tax Appeals on April 22, 1940, be and it is hereby dismissed, the costs to be charged as constructive earnings.