Case Name: Caroline C. SPALDING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1938-12-27
Citations: 100 F.2d 1020
Docket Number: Nos. 9050, 9051
Parties: Caroline C. SPALDING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 100
Pages: 1020–1021

Head Matter:
Caroline C. SPALDING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 9050, 9051.
Circuit Court of Appeals, Ninth Circuit
Dec. 27, 1938.
Joseph D. Peeler, of Los Angeles, Cal., and Donald V. Hunter, of Washington, D. C., for petitioner.
J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
Before WILBUR, GARRECHT, and DENMAN, Circuit Judges.

Opinion:
PER CURIAM.
Upon consideration of the stipulation of counsel for respective parties, and good cause therefor appearing, it is ordered that the petition to review in each of above causes be, and hereby is, dismissed, that a judgment of dismissal be filed and entered in each cause, and that the mandate of this court in each cause issue forthwith.