Case Name: Elmer F. KELM, Collector of Internal Revenue of the United States, for the District of Minnesota, Appellant, v. MOTOR POWER EQUIPMENT COMPANY, a Corporation
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1953-11-16
Citations: 208 F.2d 797
Docket Number: No. 14940
Parties: Elmer F. KELM, Collector of Internal Revenue of the United States, for the District of Minnesota, Appellant, v. MOTOR POWER EQUIPMENT COMPANY, a Corporation.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 208
Pages: 797–797

Head Matter:
Elmer F. KELM, Collector of Internal Revenue of the United States, for the District of Minnesota, Appellant, v. MOTOR POWER EQUIPMENT COMPANY, a Corporation.
No. 14940.
United States Court of Appeals Eighth Circuit.
Nov. 16, 1953.
George E. MacKinnon, U. S. Atty., and Alex Dim, Asst. U. S. Atty., St. Paul, Minn., for appellant.
Bundlie, Kelley, Finley & Maun, St. Paul, Minn., for appellee.

Opinion:
Appeal from District Court dismissed without taxation of costs in this Court in favor of either of the parties, on stipulation.