U.S. Court of Appeals for the Fourth Circuit, 1930

Bloch v. Commissioner

U.S. Court of Appeals for the Fourth Circuit · Decided July 16, 1930

42 F.2d 1013; 9 A.F.T.R. (P-H) 14; 1930 U.S. App. LEXIS 4387; 1930 U.S. Tax Cas. (CCH) 9507; 9 A.F.T.R. (RIA) 14 (Federal Reporter, Second Series)

Counsel

R. E. Cabell, of Richmond, Va., for petitioner., Randolph C. Shaw, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Cases that cite this one

1 later published case cites this decision.

Morrisdale Coal Co. v. Commissioner (3d Cir. 1938)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

Affirmed on the authority of Heiner v. Tindle, 276 U. S. 582, 48 S. Ct. 326, 72 L. Ed. 714, and Nichols v. Smith (C. C. A. 1st) 35 F.(2d) 938.

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.