Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Rebekah S. WEST
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1938-06-22
Citations: 97 F.2d 1004
Docket Number: No. 11240
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Rebekah S. WEST.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 97
Pages: 1004–1005

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Rebekah S. WEST.
No. 11240.
Circuit Court of Appeals, Eighth Circuit.
June 22, 1938.
James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
S. Mayner Wallace, of St. Louis, Mo., for respondent.

Opinion:
PER CURIAM.
Petition to review decisions of United States Board of Tax Appeals docketed and dismissed, on motion of petitioner and certificate of clerk of United States Board of Tax Appeals, counsel for respondent consenting to the granting thereof.