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

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.