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Wells v. Commissioner

286 U.S. 529 Court SCOTUS Decision date 1932-05-02 Docket No. 725 English

Delivered by Per Curiam:

Contents

Majority

p. 529
No. 725.
Wells v. Commissioner of Internal Revenue.
Argued April 27, 1932.
Decided May 2, 1932.
Mr. James S. Y. Ivins, with whom Mr. Kingman Brewster was on the brief, for Wells.
Solicitor General Thacker, with whom Assistant Attorney General Youngquist, Miss Helen R. Carloss, and Messrs. Sewall Key, Erwin N. Griswold, and Wilbur H. Friedman were on the brief, for the Commissioner of Internal Revenue.

The certificate is dismissed upon the ground that the questions are not properly framed and that the statement in the certificate is inadequate. United States v. Mayer, 235 U. S. 55 , 66; White v. Johnson, 282 U. S. 367 , 371; United States v. Worley, 281 U. S. 339 , 340.

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