Case Name: John T. BARKER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1943-08-06
Citations: 138 F.2d 54
Docket Number: No. 12362
Parties: John T. BARKER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 138
Pages: 54–54

Head Matter:
John T. BARKER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 12362.
Circuit Court of Appeals, Eighth Circuit.
Aug. 6, 1943.
John F. Rhodes and John T. Barker, both of Kansas City, Mo., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
Decision of Board of Tax Appeals, now the Tax Court of the United States, in all respects affirmed and petition to review dismissed without taxation of costs in favor of either of the parties in this Court, on motion of Commissioner of Internal Revenue for entry of judgment in accordance with decision rendered in the case of Loh-man et al. v. Commissioner of Internal Revenue, 8 Cir., 133 F.2d 977.