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U.S. Court of Appeals for the Eighth Circuit, 1953

Elmer F. Kelm, Collector of Internal Revenue of the United States, for the District of Minnesota v. Motor Power Equipment Company, a Corporation

Elmer F. Kelm, Collector of Internal Revenue of the United States, for the District of Minnesota v. Motor Power Equipment Company, a Corporation
U.S. Court of Appeals for the Eighth Circuit · Decided November 16, 1953
208 F.2d 797 (Federal Reporter, Second Series)
Elmer F. Kelm, Collector of Internal Revenue of the United States, for the District of Minnesota v. Motor Power Equipment Company, a Corporation

Opinion

208 F.2d 797

Elmer F. KELM, Collector of Internal Revenue of the United
States, for the District of Minnesota, Appellant,
v.
MOTOR POWER EQUIPMENT COMPANY, a Corporation.

No. 14940.

United States Court of Appeals
Eighth Circuit.

Nov. 16, 1953.

1

George E. MacKinnon, U.S. Atty., and Alex Dim, Asst. U.S. Atty. St. Paul, Minn., for appellant.

2

Bundlie, Kelley, Finley & Maun, St. Paul, Minn., for appellee.

3

Appeal from District Court dismissed without taxation of costs in this Court in favor of either of the parties, on stipulation.

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