Case Name: Niels SCHULTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Ellen SCHULTZ, Petitioner, v. SAME
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1941-12-02
Citations: 123 F.2d 1020
Docket Number: Nos. 9986, 9987
Parties: Niels SCHULTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ellen SCHULTZ, Petitioner, v. SAME
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 123
Pages: 1020–1020

Head Matter:
Niels SCHULTZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ellen SCHULTZ, Petitioner, v. SAME
Nos. 9986, 9987.
Circuit Court of Appeals, Ninth Circuit.
Dec. 2, 1941.
Gaylord & Gaylord, of San Francisco, Cal., for petitioners.
J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C, for respondent.
Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.

Opinion:
PER CURIAM.
Upon stipulations of counsel for the respective parties, and good cause therefor appearing, it is ordered that the petitions to review in these causes be dismissed, that a judgment be filed in each cause and entered accordingly, and that the mandates of this Court in these causes issue forthwith.