Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CENTRAL STATE COLLIERIES, Inc.
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1942-06-15
Citations: 129 F.2d 323
Docket Number: No. 12327
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CENTRAL STATE COLLIERIES, Inc.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 129
Pages: 323–323

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CENTRAL STATE COLLIERIES, Inc.
No. 12327.
Circuit Court of Appeals, Eighth Circuit.
June 15, 1942.
J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
Lowenhaupt, Waite & Stolar, of St. Louis, Mo., for respondent.

Opinion:
PER CURIAM.
Petition to review decision of United States Board of Tax Appeals docketed and dismissed, on motion of petitioner and consent.