Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
W. L. HEMINGWAY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, 1929 — 35 F.2d 1017 · caselaw · US
Tax
W. L. HEMINGWAY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE
35 F.2d 1017·United States Court of Appeals for the Eighth Circuit·1929
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
W. L. HEMINGWAY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.
Circuit Court of Appeals, Eighth Circuit.
October 31, 1929.
No. 8310.
Abraham Lowenhaupt, of St. Louis, Mo., for appellant.
Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, Chief Counsel, Bureau of Internal Revenue, and V. J. Heifer-nan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.
[MAJORITY — PER CURIAM.]
PER CURIAM.
Decision of Board of Tax Appeals affirmed, per stipulation of parties, and petition for review dismissed, without costs to either party in this court.