Case Name: Nettie H. RAND, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1941-11-10
Citations: 123 F.2d 1020
Docket Number: No. 11702
Parties: Nettie H. RAND, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 123
Pages: 1020–1020

Head Matter:
Nettie H. RAND, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue.
No. 11702.
Circuit Court of Appeals, Eighth Circuit.
Nov. 10, 1941.
Daniel N. Kirby and Harry W. Kroeger, both of St. Louis, Mo., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and J. W. Smith, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
Decision of United States Board of Tax Appeals affirmed and petition to review dismissed without taxation of costs in favor of either of the parties in this Court, on motion of petitioner and consent of respondent.