Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. H. T. FOSTER
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1941-06-06
Citations: 121 F.2d 1022
Docket Number: No. 11746
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. H. T. FOSTER.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 121
Pages: 1022–1022

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. H. T. FOSTER.
No. 11746.
Circuit Court of Appeals, Eighth Circuit.'
June 6, 1941.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, S. Dee Hanson, and F. E. Youngman, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and C. E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
Herbert A. Friedlich, Harry Thom, and Benjamin A. Ragir, all of Chicago, 111., for respondent.

Opinion:
PER CURIAM.
Decision of Board of Tax Appeals reversed on authority of certain decisions of the Supreme Court of the United States, pursuant to motion of counsel for petitioner and concurrence of counsel for respondent, and cause remanded for proceedings in accordance with law.