Case Name: Percy J. ORTHWEIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1945-06-25
Citations: 150 F.2d 405
Docket Number: No. 12956
Parties: Percy J. ORTHWEIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 150
Pages: 405–405

Head Matter:
Percy J. ORTHWEIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 12956.
Circuit Court of Appeals, Eighth Circuit.
June 25, 1945.
William R. Orthwein and Malcolm I. Frank, 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 John W. Smith, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
Decision of The Tax Court of the United States affirmed and petition to review dismissed without taxation of costs in farvor of either of the parties in this Court, on authority of decision in Oberwinder, Petitioner, v. Commissioner of Internal Revenue, 8 Cir., 147 F.2d 255, on joint motion of counsel for respective parties.