Case ID: f2d_123/html/1020-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Nettie H. RAND, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
    No. 11702.
    Circuit Court of Appeals, Eighth Circuit.
    Nov. 10, 1941.
    Daniel N. Kirby and Harry W. Kroeger, both of St. Louis, Mo., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and J. W. Smith, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Decision of United States Board of Tax Appeals affirmed and petition to review dismissed without taxation of costs in favor of either of the parties in this Court, on motion of petitioner and consent of respondent.