Case Name: Harry J. RIEBE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1941-12-11
Citations: 124 F.2d 399
Docket Number: No. 8754
Parties: Harry J. RIEBE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before ALLEN, HAMILTON, and Mc-LLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 124
Pages: 399–400

Head Matter:
Harry J. RIEBE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8754.
Circuit Court of Appeals, Sixth Circuit.
Dec. 11, 1941.
Kent H. Meyers, of Qeveland, Ohio, for petitioner.
Samuel O. Clark, Jr., J. P. Wench el, Sewall Key, Claude R. Marshall, and Leo A. Jackson, all of Washington, D. C., for respondent.
Before ALLEN, HAMILTON, and Mc-LLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This case came on to be heard upon the record, briefs, and argument of counsel. And it appearing that the claimed gift of an interest in a sweepstake lottery ticket was not completed by delivery, it is ordered that the decision be, and it hereby is, affirmed for the reasons stated in the memorandum opinion of the Board of Tax Appeals, 41 B.T.A. 935.
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