Case Name: Robert E. HANNEGAN, Successor to Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. D. JOHNSON; W. D. JOHNSON v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1943-11-22
Citations: 139 F.2d 491
Docket Number: Nos. 12771, 12772
Parties: Robert E. HANNEGAN, Successor to Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. D. JOHNSON. W. D. JOHNSON v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 139
Pages: 491–491

Head Matter:
Robert E. HANNEGAN, Successor to Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. D. JOHNSON. W. D. JOHNSON v. COMMISSIONER OF INTERNAL REVENUE.
Nos. 12771, 12772.
Circuit Court of Appeals, Eighth Circuit.
Nov. 22, 1943.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C, for Commissioner of Internal Revenue.
Ryland, Stinson, Mag & Thomson and John H. McEvers, all of Kansas City, Mo., for W. D. Johnson.

Opinion:
PER CURIAM.
Petitions to review Decision of the Tax Court of the United States, 1 T.C. 1041, dismissed without costs to either party in this Court, on motions of petitioners and stipulation of parties.