Case ID: f2d_150/html/0405-02.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

Percy J. ORTHWEIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 12956.
    Circuit Court of Appeals, Eighth Circuit.
    June 25, 1945.
    William R. Orthwein and Malcolm I. Frank, 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 John W. Smith, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
   PER CURIAM.

Decision of The Tax Court of the United States affirmed and petition to review dismissed without taxation of costs in farvor of either of the parties in this Court, on authority of decision in Oberwinder, Petitioner, v. Commissioner of Internal Revenue, 8 Cir., 147 F.2d 255, on joint motion of counsel for respective parties.