Case Name: ESTATE of Edward H. SIMMONS, Deceased, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1942-02-20
Citations: 126 F.2d 473
Docket Number: No. 12236
Parties: ESTATE of Edward H. SIMMONS, Deceased, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 126
Pages: 473–474

Head Matter:
ESTATE of Edward H. SIMMONS, Deceased, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.
No. 12236.
Circuit Court of Appeals, Eighth Circuit.
Feb. 20, 1942.
Stanley S. Waite and H. M. Stolar, both of St. Louis, Mo., for petitioners.
J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.

Opinion:
PER CURIAM.
Petition to review docketed and dismissed without taxation of costs in favor of either party in this Court, on motion of petitioners and consent of respondent.