261 F2d 840 Cobleigh v. Commissioner of Internal Revenue

261 F.2d 840

Clair H. COBLEIGH, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE.
Ruth L. COBLEIGH, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE.

No. 15896.

No. 15897.

United States Court of Appeals Eighth Circuit.

December 8, 1958.

Petitions for review of decisions of the Tax Court of the United States.

Bernard S. Gradwohl and John M. Gradwohl, Lincoln, Neb., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Department of Justice, Nelson P. Rose, Chief Counsel, Internal Revenue Service, and Charles P. Dugan, Sp. Atty., Internal Revenue Service, Washington, D. C., for respondent.

PER CURIAM.

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Petitions for review of decisions of Tax Court dismissed, on stipulation of parties.