Case Name: F. W. FITCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1940-04-12
Citations: 111 F.2d 896
Docket Number: No. 11306
Parties: F. W. FITCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 111
Pages: 896–897

Head Matter:
F. W. FITCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 11306.
Circuit Court of Appeals, Eighth Circuit.
April 12, 1940.
A. F. Schaetzle, of Des Moines, Iowa, for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
Decision of Board of Tax Appeals affirmed in conformity with opinion (filed January 29, 1940), judgment and mandate of Supreme Court, 60 S.Ct. 427, 84 L.Ed. -, and petition to review dismissed without taxation of costs in favor of either of the parties in this Court. Former opinion of Circuit Court of Appeals, 8 Cir., reported 103 F.2d 702.