Case Name: David BURNET, Commissioner of Internal Revenue, Petitioner, v. Frederick H. DAVIS; SAME v. Thomas L. DAVIS; SAME v. Walter R. ROBERTS; SAME v. Charles T. KOUNTZE and Alice A. Kountze, Executors of Estate of Luther L. Kountze, Deceased; SAME v. Willis TODD
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1933-06-26
Citations: 66 F.2d 146
Docket Number: Nos. 9665-9669
Parties: David BURNET, Commissioner of Internal Revenue, Petitioner, v. Frederick H. DAVIS. SAME v. Thomas L. DAVIS. SAME v. Walter R. ROBERTS. SAME v. Charles T. KOUNTZE and Alice A. Kountze, Executors of Estate of Luther L. Kountze, Deceased. SAME v. Willis TODD.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 66
Pages: 146–146

Head Matter:
David BURNET, Commissioner of Internal Revenue, Petitioner, v. Frederick H. DAVIS. SAME v. Thomas L. DAVIS. SAME v. Walter R. ROBERTS. SAME v. Charles T. KOUNTZE and Alice A. Kountze, Executors of Estate of Luther L. Kountze, Deceased. SAME v. Willis TODD.
Nos. 9665-9669.
Circuit Court of Appeals, Eighth Circuit.
June 26, 1933.
John MacC. Hudson, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst, to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Byron M. Coon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.
Kenneth S. Finlayson, of Omaha, Neb. (Edward R. Burke, of Omaha, Neb., on the brief), for respondent.
Before GARDNER, SANBORN, and BOOTH, Circuit Judges.

Opinion:
PER CURIAM.
Pursuant to stipulation of counsel to abide by the decision in Burnet v. Kountze (C. C. A.) 66 F.(2d) 141, the decision of the United States Board of Tax Appeals is affirmed and petition to review is dismissed in each of these eases.