Case Name: Frank J. and Herbert KELLY'S TRUST et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1939-08-04
Citations: 106 F.2d 1002
Docket Number: No. 11442
Parties: Frank J. and Herbert KELLY’S TRUST et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 106
Pages: 1002–1002

Head Matter:
Frank J. and Herbert KELLY’S TRUST et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
No. 11442.
Circuit Court of Appeals, Eighth Circuit.
Aug. 4, 1939.
Kenneth Taylor, of Minneapolis, Minn., for petitioners.
James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., and Helen Carloss, Sp. Asst, to Atty. Gen., for respondent.

Opinion:
PER CURIAM.
Opinion filed July 19, 1939, withdrawn from files and decree thereon vacated; case remanded to Board of Tax Appeals for further proceedings in viéw of and in accordance with provisions of Revenue Act of 1939, 26 U.S.C.A. § 1 et seq., per stipulation of parties.