Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John R. SHEPLEY
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1940-09-03
Citations: 114 F.2d 1019
Docket Number: No. 11840
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John R. SHEPLEY.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 114
Pages: 1019–1019

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. John R. SHEPLEY.
No. 11840.
Circuit Court of Appeals, Eighth Circuit.
Sept. 3, 1940.
J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
Daniel N. Kirby and Harry W. Kroeger, both of St. Louis, Mo., for respondent.

Opinion:
PER CURIAM.
Petition for review of decision of Board of Tax Appeals docketed and dismissed, without taxation of costs in favor of either of the parties in this Court, on motion of petitioner and consent of respondent.