Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The COLD METAL PROCESS COMPANY, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The LEON A. BEEGHLY FUND, The Union National Bank of Youngstown, Ohio, Trustee, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1956-11-21
Citations: 239 F.2d 646
Docket Number: Nos. 13049, 13050
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The COLD METAL PROCESS COMPANY, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The LEON A. BEEGHLY FUND, The Union National Bank of Youngstown, Ohio, Trustee, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 239
Pages: 646–646

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The COLD METAL PROCESS COMPANY, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. The LEON A. BEEGHLY FUND, The Union National Bank of Youngstown, Ohio, Trustee, Respondent.
Nos. 13049, 13050.
United States Court of Appeals Sixth Circuit.
Nov. 21, 1956.
Charles K. Rice, John Potts Barnes and Lee A. Jackson, Washington, D. C., for cross-petitioner.
Howard F. Burns, Baker, Hostetler & Patterson, Cleveland, Ohio, for cross-respondents.

Opinion:
PER CURIAM.
Pursuant to the agreement of counsel, it is ordered that the cross-petitions of the Commissioner of Internal Revenue in these cases be and they hereby are dismissed. 25 T.C. 1333.