Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. MORRIS PLAN COMPANY OF ST. JOSEPH
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1941-07-14
Citations: 122 F.2d 412
Docket Number: No. 12081
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. MORRIS PLAN COMPANY OF ST. JOSEPH.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 122
Pages: 412–412

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. MORRIS PLAN COMPANY OF ST. JOSEPH.
No. 12081.
Circuit Court of Appeals, Eighth Circuit.
July 14, 1941.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
R. L. Douglas, of St. Joseph, Mo., for respondent.

Opinion:
PER CURIAM.
Petition for review of decision of United States Board of Tax Appeals, 42 B.T. A. 1190, docketed and dismissed without costs to either party in this court, on motion of petitioner and consent of respondent.