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208 F2d 797 Kelm v. Motor Power Equipment Company

208 F.2d 797

Elmer F. KELM, Collector of Internal Revenue of the United States, for the District of Minnesota, Appellant,

v.

MOTOR POWER EQUIPMENT COMPANY, a Corporation.

No. 14940.

United States Court of Appeals Eighth Circuit.

November 16, 1953.

1

Appeal from the United States District Court for the District of Minnesota.

2

George E. MacKinnon, U. S. Atty., and Alex Dim, Asst. U. S. Atty., St. Paul, Minn., for appellant.

3

Bundlie, Kelley, Finley & Maun, St. Paul, Minn., for appellee.

4

Appeal from District Court dismissed without taxation of costs in this Court in favor of either of the parties, on stipulation.