Legal Opinion
Mary C. Westphal v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 21, 1963No. 17059Published
1Opinion of the Court
317 F.2d 365
Mary C. WESTPHAL et al., Appellants
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 17059.
United States Court of Appeals Eighth Circuit.
May 21, 1963.
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.
2Per curiam
1
Petition to review decision of Tax Court dismissed with prejudice on stipulation. 37 T.C. 340.
3Cases cited2 opinions
- Westphal v. CommissionerUnited States Tax Court · 1961
- Westphal v. CommissionerCourt of Appeals for the Eighth Circuit · 1963