Citations
- 328 F.2d 314
Full opinion text
PER CURIAM: 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.