Brown v. Commissioner

Eighth Circuit Court of Appeals

Decided July 10, 1945.

Eighth Circuit Court of Appeals · decided 1945-07-10

2 counsel of record

Relies on Oberwinder v. Commissioner of Internal Revenue

Opinion by (per_curiam) · Decided 1945-07-10

¶1Stanley S. Waite, of St. Louis, Mo., for petitioner.

¶2Samuel O. Clark, Jr., Asst. Atty. Gen.,. Scwall Key, Sp. Asst, to Atty. Gen., and J. P. Wench el, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Atty., Bureau of Internal Revenue, both of Washington, D. C., for, respondent.

¶3PER CURIAM.

¶4Decision of the Tax Court of the United States affirmed and petition to review dismissed without costs to either party in this Court, on authority of decision in No. 12963, Oberwinder v. Commissioner of Internal Revenue, 8 Cir., 147 F.2d 255, on joint motion of counsel for respective parties.