Case Name: John Edward SMITH, Transferee and/or Beneficiary, Mary Ellen Smith Sigmond, Transferee and/or Beneficiary, and J. Roy Geier, Trustee and Transferee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1945-05-28
Citations: 149 F.2d 646
Docket Number: No. 12848
Parties: John Edward SMITH, Transferee and/or Beneficiary, Mary Ellen Smith Sigmond, Transferee and/or Beneficiary, and J. Roy Geier, Trustee and Transferee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 149
Pages: 646–646

Head Matter:
John Edward SMITH, Transferee and/or Beneficiary, Mary Ellen Smith Sigmond, Transferee and/or Beneficiary, and J. Roy Geier, Trustee and Transferee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
No. 12848.
Circuit Court of Appeals, Eighth Circuit.
May 28, 1945.
J. C. Foote and Doherty, Rumble, Butler, Sullivan & Mitchell, all of St. Paul, Minn., for petitioners.
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 Ralph F. Staubly, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
Petitions to review as consolidated docketed and dismissed without taxation of costs in favor of either of the parties in this Court, on motion of respondent and consent of petitioners.