WATKINS v. COMMISSIONER OF INTERNAL REVENUE, 149 F.2d 647 (8th Cir. 1945)

No. 12761.Circuit Court of Appeals, Eighth Circuit.
April 4, 1945.

On Petition to Review Decision of the Tax Court of the United States.

Stanley S. Waite, Abraham Lowenhaupt, and H.M. Stolar, all of St. Louis, Mo., for petitioner.

Page 648

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly and John W. Smith, Sp. Attys., Bureau of Internal Revenue, all of Washington, D.C., for respondent.

PER CURIAM.

Decision of the Tax Court of the United States affirmed and petition to review dismissed without the taxation of costs in favor of either of the parties in this Court, on authority of decision in Mississippi Valley Trust Company and Ruth H. Watkins, Trustees and Transferees, Petitioners, v. Commissioner of Internal Revenue, 8 Cir., 147 F.2d 186, pursuant to joint motion of parties.