Mary C. Westphal et al., Appellants v. Commissioner of Internal Revenue, 317 F.2d 365 (8th Cir. 1963)

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US Court of Appeals for the Eighth Circuit - 317 F.2d 365 (8th Cir. 1963) May 21, 1963

On petition to review decision of the Tax Court of the United States

W. B. McCallum, Minneapolis, Minn., for appellant.

Louis Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Crane C. Hauser, Chief Counsel and Charles Owen Johnson, Atty., Internal Revenue, Washington, D. C., for respondent.

PER CURIAM.


Petition to review decision of Tax Court dismissed with prejudice on stipulation. 37 T.C. 340.

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