Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. G. Harold GILLAN; SAME v. Lee E. GILLAN; SAME v. Samuel W. GILLAN
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1942-10-08
Citations: 131 F.2d 336
Docket Number: Nos. 12448-12450
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. G. Harold GILLAN. SAME v. Lee E. GILLAN. SAME v. Samuel W. GILLAN.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 131
Pages: 336–336

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. G. Harold GILLAN. SAME v. Lee E. GILLAN. SAME v. Samuel W. GILLAN.
Nos. 12448-12450.
Circuit Court of Appeals, Eighth Circuit.
Oct. 8, 1942.
J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
Harold J. Requartte, of Lincoln, Neb., for respondents.

Opinion:
PER CURIAM.
Petitions to review decisions of United States Board of Tax Appeals docketed and dismissed, on motion of petitioner and consent of respondents.