Gerlinger
Gerlinger v. Commissioner
106 F.2d 997·23 A.F.T.R. (P-H) 830·1939 U.S. App. LEXIS 3149
United States Court of Appeals for the Ninth CircuitNovember 13, 1939No. 9317California59 words
Lead Opinion
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 .