Case Name: Galen H. WELCH, Collector of Internal Revenue for the Sixth Collection Dist. of Calif., Appellant, v. OBISPO OIL CO., A Corporation, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1932-11-14
Citations: 61 F.2d 1045
Docket Number: No. 6977
Parties: Galen H. WELCH, Collector of Internal Revenue for the Sixth Collection Dist. of Calif., Appellant, v. OBISPO OIL CO., A Corporation, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 61
Pages: 1045–1045

Head Matter:
Galen H. WELCH, Collector of Internal Revenue for the Sixth Collection Dist. of Calif., Appellant, v. OBISPO OIL CO., A Corporation, Appellee.
No. 6977.
Circuit Court of Appeals, Ninth Circuit.
Nov. 14, 1932.
For former opinion, see 48 F.(2d) 872.
Samuel W. McNabb, TJ. S. Atty., and Ignatius F. Parker and Alva C. Baird, Asst. U. S. Attys., all of Los Angeles, Cal., for appellant.
Miller, Chevalier, Peeler & Wilson and Joseph D. Peeler, of Los Angeles, Cal., for appellee. „
Before WILBUR and SAWTELLE, Circuit Judges, and CAVANAH, District Judge.

Opinion:
PER CURIAM.
Upon joint motion of counsel 'for both parties, ordered cause remanded to District Court, for new trial.