Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SHIPOWNERS' AND MERCHANTS' TUGBOAT COMPANY, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1933-08-21
Citations: 66 F.2d 1010
Docket Number: No. 7264
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SHIPOWNERS’ AND MERCHANTS’ TUGBOAT COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 66
Pages: 1010–1011

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SHIPOWNERS’ AND MERCHANTS’ TUGBOAT COMPANY, Respondent.
No. 7264.
Circuit Court of Appeals, Ninth Circuit.
Aug. 21, 1933.
Pat Malloy, Asst. Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
Before WILBUR and SAWTELLE, Circuit Judges.

Opinion:
PER CURIAM.
Upon motion of counsel for petitioner, ordered petition to review dismissed; mandate forthwith.