GOOCH MILLING & ELEVATOR COMPANY v. COMMISSIONER OF INTERNAL REVENUE

No. 12372.

142 F.2d 452 (1944)

GOOCH MILLING & ELEVATOR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 25, 1944.


Attorney(s) appearing for the Case

F. W. McReynolds, of Washington, D. C., and Denis M. Kelleher, of Fort Dodge, Iowa, for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, Newton K. Fox, and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Robert L. Williams, Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.


PER CURIAM.

Judgment of this Court of January 29, 1943, 133 F.2d 131, vacated, set aside and held for naught, and decision of United States Board of Tax Appeals, now the Tax Court of the United States, affirmed in accordance with provisions of mandate of the Supreme Court of the United States, on motion of counsel for Commissioner of Internal Revenue, without taxation of costs in favor of either of the parties...

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