Case Name: Ker Donald DUNLOP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1948-05-18
Citations: 168 F.2d 834
Docket Number: No. 13620
Parties: Ker Donald DUNLOP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 168
Pages: 834–835

Head Matter:
Ker Donald DUNLOP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 13620.
Circuit Court of Appeals, Eighth Circuit.
May 18, 1948.
Guy Chase, of St. Paul, Minn., for petitioner.
Theron L. Caudle, Asst. Atty. Gen., ana Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, of Washington, D. G, for respondent.

Opinion:
PER CURIAM.
Decision of The Tax Court of the United States affirmed and petition to review dis missed without costs to either party in this Court, on authority of decision in Dunlop v. Commissioner of Internal Revenue, 8 Cir., 165 F.2d 284, on motion of respondent and consent of petitioner.