Case Name: COMMISSIONER OF INTERNAL REVENUE v. SMITH AGRICULTURAL CHEMICAL CO.
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1929-05-10
Citations: 32 F.2d 1014
Docket Number: No. 5358
Parties: COMMISSIONER OF INTERNAL REVENUE v. SMITH AGRICULTURAL CHEMICAL CO.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 32
Pages: 1014–1014

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. SMITH AGRICULTURAL CHEMICAL CO.
Circuit Court of Appeals, Sixth Circuit.
May 10, 1929.
No. 5358.
Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, Washington, D. C., for petitioner.
H. A. Mihills, of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
Dismissed, pursuant to motion of counsel for petitioner.