Case Name: KANSAS CITY STRUCTURAL STEEL CO., Appellant, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1930-06-04
Citations: 41 F.2d 1002
Docket Number: No. 8359
Parties: KANSAS CITY STRUCTURAL STEEL CO., Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 41
Pages: 1002–1003

Head Matter:
KANSAS CITY STRUCTURAL STEEL CO., Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
No. 8359.
Circuit Court of Appeals, Eighth Circuit.
June 4, 1930.
Armwell L. Cooper, Ellison A. Neel, and Whitson Rogers, all of Kansas City, Mo., for appellant.
C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Sewall Key and Randolph C. Shaw, Sp. Assts.'to Atty. Gen., for appellee.

Opinion:
PER CURIAM.
Decree of May 14, 1929, 33 F.(2d) 53, vacated, set aside, and held for naught, and, in conformity with opinion and decree of the Supreme Court of the United States (281 U. S. 264, 50 S. Ct. 263, 74 L. Ed. 848), the decision of the Board of Tax Appeals is affirmed without costs to either party in this court.