Frank J. v. Commissioner

Eighth Circuit Court of Appeals

Decided Aug. 4, 1939.

Eighth Circuit Court of Appeals · decided 1939-08-04

2 counsel of record

Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008)

Opinion by (per_curiam) · Decided 1939-08-04

¶1Kenneth Taylor, of Minneapolis, Minn., for petitioners.

¶2James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst, to Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., and Helen Carloss, Sp. Asst, to Atty. Gen., for respondent.

¶3PER CURIAM.

¶4Opinion filed July 19, 1939, withdrawn from files and decree thereon vacated; case remanded to Board of Tax Appeals for further proceedings in viéw of and in accordance with provisions of Revenue Act of 1939, 26 U.S.C.A. § 1 et seq., per stipulation of parties.