Case Name: Louis M. KELLY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1941-10-15
Citations: 123 F.2d 64
Docket Number: No. 11419
Parties: Louis M. KELLY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 123
Pages: 64–64

Head Matter:
Louis M. KELLY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 11419.
Circuit Court of Appeals, Eighth Circuit.
Oct. 15, 1941.
Charles C. Norris, Jr., Philip Dechert, and W. B. Lex, all of Philadelphia, Pa., and Roy M. Eilers, of St. Louis, Mo., for petitioner.
Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. G, and Rudy P. Hertzog, Atty., Bureau of Internal Revenue, of Kansas City, Mo., for respondent.

Opinion:
PER CURIAM.
Petition to review order of United States Board of Tax Appeals dismissed without taxation of costs in this Court in favor of either of the parties, pursuant to stipulation of parties.