Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. A. SHAEFFER PEN COMPANY
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1941-08-12
Citations: 122 F.2d 412
Docket Number: No. 12104
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. A. SHAEFFER PEN COMPANY.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 122
Pages: 412–412

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. W. A. SHAEFFER PEN COMPANY.
No. 12104.
Circuit Court of Appeals, Eighth Circuit.
Aug. 12, 1941.
Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C. , for petitioner.
Preston B. Kavanagh, of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
Petition for review of decision of United States Board of Tax Appeals docketed and dismissed without costs to either party in this court, on motion of petitioner and consent of respondent.