Case Name: COMMISSIONER OF INTERNAL REVENUE, v. BANK OF AMERICA, N. T. & S A., Executor of the Last Will and Testament of William John McGowan, etc.; BANK OF AMERICA, N. T. & S A., Executor, etc., v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1941-10-28
Citations: 123 F.2d 64
Docket Number: No. 9959
Parties: COMMISSIONER OF INTERNAL REVENUE, v. BANK OF AMERICA, N. T. & S A., Executor of the Last Will and Testament of William John McGowan, etc., BANK OF AMERICA, N. T. & S A., Executor, etc., v. COMMISSIONER OF INTERNAL REVENUE.
Judges: Before WILBUR, HANEY, and HEA-LY, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 123
Pages: 64–64

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, v. BANK OF AMERICA, N. T. & S A., Executor of the Last Will and Testament of William John McGowan, etc., BANK OF AMERICA, N. T. & S A., Executor, etc., v. COMMISSIONER OF INTERNAL REVENUE.
No. 9959.
Circuit Court of Appeals, Ninth Circuit.
Oct. 28, 1941.
J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. G, for Commissioner.
Llewellyn A. Luce, of Washington, D. G, for taxpayer.
Before WILBUR, HANEY, and HEA-LY, Circuit Judges.

Opinion:
PER CURIAM.
On joint motion of counsel for respective parties, and good cause therefor appearing, it is ordered that the petitions to review in this cause be dismissed, that a judgment be filed and entered accordingly, and that the mandate of this court in this cause issue forthwith.