Helvering v. Morris Plan Co.

Eighth Circuit Court of Appeals

Decided July 14, 1941.

Eighth Circuit Court of Appeals · decided 1941-07-14

2 counsel of record

Relies on Morris Plan Co. v. Commissioner

Opinion by (per_curiam) · Decided 1941-07-14

¶1Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.

¶2R. L. Douglas, of St. Joseph, Mo., for respondent.

¶3PER CURIAM.

¶4Petition for review of decision of United States Board of Tax Appeals, 42 B.T. A. 1190, docketed and dismissed without costs to either party in this court, on motion of petitioner and consent of respondent.