Case ID: f2d_106/html/0997-03.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Geo. T. GERLINGER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9317.
    Circuit Court of Appeals, Ninth Circuit
    Nov. 13, 1939.
    Charles E. McCulloch, of Portland, Or., for petitioner.
    Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for respondent.
    Before DENMAN, MATHEWS, and HEALY, Circuit Judges.
   PER CURIAM.

Upon consideration of stipulation of counsel for respective parties, and by direction of the court, ordered that this cause be remanded to the said United States Board of Tax Appeals for further proceedings by it in view of, and in accordance with, the provisions, particularly in Section 214, of the Revenue Act of 1939, 26 U.S.C.A. § 214.