Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. B. J. PRICE and Belle M. Price
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1941-10-18
Citations: 123 F.2d 64
Docket Number: No. 12151
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. B. J. PRICE and Belle M. Price.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 123
Pages: 64–64

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. B. J. PRICE and Belle M. Price.
No. 12151.
Circuit Court of Appeals, Eighth Circuit
Oct. 18, 1941.
J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. G, for petitioner.
Pressly R. Baldridge, of Washington, D. G, for respondent.

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