Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Abraham SOPHIAN
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1942-01-30
Citations: 126 F.2d 468
Docket Number: No. 12212
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Abraham SOPHIAN.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 126
Pages: 468–468

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Abraham SOPHIAN.
No. 12212.
Circuit Court of Appeals, Eighth Circuit.
Jan. 30, 1942.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
John H. McEvers and Reece A. Gardner, both of Kansas City, Mo., for respondent.

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