Case Name: Geo. T. GERLINGER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1939-11-13
Citations: 106 F.2d 997
Docket Number: No. 9317
Parties: Geo. T. GERLINGER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 106
Pages: 997–997

Head Matter:
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.

Opinion:
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.