Case Name: Helen Hill MACPHERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1941-01-13
Citations: 117 F.2d 741
Docket Number: 
Parties: Helen Hill MACPHERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 117
Pages: 741–742

Head Matter:
Helen Hill MACPHERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Circuit Court of Appeals, Sixth Circuit.
Jan. 13, 1941.
Donald C. McGovern, of Washington, D. C., for petitioner.
J. P. Wenchel, of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
It is hereby ordered, upon joint motion duly presented by petitioner and respondent, that the petition . for review in the above-entitled case filed with the Board of Tax Appeals on April 22, 1940, be and it is hereby dismissed, the costs to be charged as constructive earnings.