Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Ralph E. ROLLINS
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1936-10-27
Citations: 85 F.2d 1014
Docket Number: No. 10776
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Ralph E. ROLLINS.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 85
Pages: 1014–1014

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Ralph E. ROLLINS.
No. 10776.
Circuit Court of Appeals, Eighth Circuit.
Oct. 27, 1936.
Robert H. Jackson, Asst. Atty. Gen., and Herman Oliphant, Gen. Counsel, Department of the Treasury, of Washington, D. C., for petitioner.
J. G. Gamble and J. F. Rosenfield, both of Des Moines, Iowa, for respondent.

Opinion:
PER CURIAM.
Petition to review decision of United States Board of Tax, Appeals docketed and dismissed, on motion of petitioner and consent of respondent.