Gerlinger v. Commissioner

Ninth Circuit Court of Appeals

Decided Nov. 13, 1939.

Ninth Circuit Court of Appeals · decided 1939-11-13

2 counsel of record

Applies 26 U.S.C. § 214

Opinion by (per_curiam) · Decided 1939-11-13

¶1Charles E. McCulloch, of Portland, Or., for petitioner.

¶2Samuel O. Clark, Jr., Asst. U. S. Atty. Gen., for respondent.

¶3Before DENMAN, MATHEWS, and HEALY, Circuit Judges.

¶4PER CURIAM.

¶5Upon 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.