Opinion
No. 18264.
March 3, 1964.
On Appeal from the Judgment of the United States District Court for the Southern District of California, M.D. Crocker, District Judge, 203 F. Supp. 514.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, and William A. Friedlander, Attys., Dept. of Justice, Washington, D.C.; Francis C. Whelan, U.S. Atty., Thomas H. McPeters, Asst. U.S. Atty., and Loyal E. Keir, Asst. U.S. Atty., Chief, Tax Section, Los Angeles, Cal., for appellant.
Witter Harpole, and Myron E. Harpole, Los Angeles, Cal., for appellee.
Before BARNES, HAMLEY and BROWNING, Circuit Judges.
The judgment is reversed and the cause is remanded for reconsideration in the light of Whipple v. Comm'r of Internal Revenue, 373 U.S. 193, 83 S.Ct. 118, 10 L.Ed.2d 288, decided after entry of the judgment herein, and for entry of new findings of fact directed specifically to theories of recovery still available to appellee under that decision, and urged by him. The court may in its discretion, receive additional evidence in the remanded proceedings.