Case Name: COMMISSIONER OF INTERNAL REVENUE v. Walter F. FREAR; COMMISSIONER OF INTERNAL REVENUE v. Mary D. FREAR
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1941-07-21
Citations: 121 F.2d 1021
Docket Number: Nos. 9814, 9815
Parties: COMMISSIONER OF INTERNAL REVENUE v. Walter F. FREAR. COMMISSIONER OF INTERNAL REVENUE v. Mary D. FREAR.
Judges: Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 121
Pages: 1021–1021

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. Walter F. FREAR. COMMISSIONER OF INTERNAL REVENUE v. Mary D. FREAR.
Nos. 9814, 9815.
Circuit Court of Appeals, Ninth Circuit.
July 21, 1941.
Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for petitioner.
E. R. Cameron, of Honolulu, T. H., for respondent.
Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.

Opinion:
PER CURIAM.
On motion of petitioner that the decisions of the Board of Tax Appeals herein be affirmed upon the authority of the decision of the Supreme Court of the United States in Helvering v. Hutchings, 312 U.S. 393, 61 S.Ct. 653, 85 L.Ed. -, a-nd good cause therefor appearing, ordered motion granted, that judgments be filed and entered accordingly, and that the mandates of this court in these causes issue forthwith.