Case Name: MILLER & PAINE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1942-12-14
Citations: 133 F.2d 204
Docket Number: No. 11959
Parties: MILLER & PAINE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 133
Pages: 204–204

Head Matter:
MILLER & PAINE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 11959.
Circuit Court of Appeals, Eighth Circuit.
Dec. 14, 1942.
Louis A. Spiess, of Washington, D. C., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. G, for respondent.

Opinion:
PER CURIAM.
Petition to Review decision of Board of Tax Appeals dismissed, on motion of petitioner and consent of respondent, without taxation of costs in favor of either of the parties in this Court.