Case ID: f2d_149/html/0646-01.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

John Edward SMITH, Transferee and/or Beneficiary, Mary Ellen Smith Sigmond, Transferee and/or Beneficiary, and J. Roy Geier, Trustee and Transferee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 12848.
    Circuit Court of Appeals, Eighth Circuit.
    May 28, 1945.
    J. C. Foote and Doherty, Rumble, Butler, Sullivan & Mitchell, all of St. Paul, Minn., for petitioners.
    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 Ralph F. Staubly, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Petitions to review as consolidated docketed and dismissed without taxation of costs in favor of either of the parties in this Court, on motion of respondent and consent of petitioners.