239 F2d 646 Commissioner of Internal Revenue v. Cold Metal Process Company

239 F.2d 646

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

The COLD METAL PROCESS COMPANY, Respondent.

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

The LEON A. BEEGHLY FUND, The Union National Bank of Youngstown, Ohio, Trustee, Respondent.

No. 13049.

No. 13050.

United States Court of Appeals Sixth Circuit.

November 21, 1956.

Petitions to Review the Decision of the Tax Court of the United States.

Charles K. Rice, John Potts Barnes and Lee A. Jackson, Washington, D. C., for cross-petitioner.

Howard F. Burns, Baker, Hostetler & Patterson, Cleveland, Ohio, for cross-respondents.

PER CURIAM.

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Pursuant to the agreement of counsel, it is ordered that the cross-petitions of the Commissioner of Internal Revenue in these cases be and they hereby are dismissed. 25 T.C. 1333.