Walter Geering

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Walter Theodor Geering (born November 8, 1890 in Bern , † June 4, 1976 in Lausanne ; legal domicile in Basel ) was a Swiss federal clerk .

Life

Walter Geering's father was the secretary of the Basel Chamber of Commerce , Dr. Traugott Geering . He attended high school and university in Basel, where he 1914 Dr. jur. PhD . From 1916 to 1919 he was Secretary of the Federal Tax Administration ; and from 1916 to 1929 he was secretary of the Federal War Tax Appeals Commission ; from 1918 to 1929 he was secretary of the Federal Stamp Commission . From 1929 he was a clerk at the Swiss Federal Court in Lausanne. In 1942, Geering was unsuccessfully ported by the Liberals as the successor to Federal Judge Emil Kirchhofer . In 1956 he was passed by the federal court for reasons of age. On his 80th birthday (1970), he was celebrated in the Basler Zeitung as the “Church father” of federal tax and administrative law practice ”. Geering was a member of the Liberal Democratic Party .

Fonts (selection)

  • On the legal term «institution». In: Journal of Swiss Law , (1923)
  • The jurisdiction of cantonal higher authorities for wealth and income taxes. 1: Bern and Zurich 1925. 2: Aargau, Basel – Stadt, Bern, St. Gallen, Zurich 1926. 3: Aargau, Basel – Stadt, Bern, St. Gallen, Solothurn and Zurich 1927. All in VSA. (1927–1928)
  • Charitable status as a reason for exemption from federal and cantonal taxes. (1927)
  • The scope of the litigation in the tax process. (1928)
  • About the application of tax laws. (1928)
  • The case law of the Federal War Tax Appeal Commission in the field of Federal War Tax. (1929)
  • From the practice of the Federal Supreme Court in tax matters. VSA. (1930)
  • From the practice of the Federal Supreme Court in double taxation appeals. In: Archives for Swiss tax law . (1932–1933)

literature

reference books

Newspaper articles

  • The Liberals port Dr. Walter Geering as successor to Federal Judge Kirchhofer. In: Basler Nachrichten . No. 327, 28./29. November 1942.
  • On Geering's candidacy for the Federal Supreme Court . In: Basler Nachrichten . No. 336 , December 7, 1942.
  • [Untitled] . In: Basler Nachrichten . No. 338 , December 9, 1942.
  • The situation before the federal judge elections . In: Basler Nachrichten . No. 345 , December 16, 1942.
  • Objections to the election process . In: Basler Nachrichten . No. 346 , December 17, 1942.
  • O .: Fight for a federal judge seat . In: Basler Nachrichten . No. 347 , December 18, 1942 (with “Correction” published in Basler Nachrichten No. 349 of December 21, 1942).
  • eg: For the election of a new federal judge . In: Basler Nachrichten . No. 110 , March 13, 1946.
  • [No title] . In: St. Galler Tagblatt . No. 610 , December 30, 1955.
  • [No title] . In: Basellandschaftliche Zeitung . No. 306 , December 30, 1955.
  • [No title] . In: Basler Nachrichten . No. 557 , December 30, 1955 (with photo).
  • [No title] . In: The Bund . No. 1 , January 3, 1956th
  • eg: Farewell Dr. Geerings from the federal court . In: Basler Nachrichten . No. 181 , April 30, 1956.
  • On the 80th birthday of Dr. Walter Geering. In: Basler Nachrichten , No. 470, 7./8. November 1970.
  • Ernst Eggenschwiler : Dr. Walter Geering in memory . In: Swiss Central Gazette for State and Municipal Administration . No. August 8 , 1976.
  • Gustav Adolf Wanner : On the death of Dr. Walter Geering . In: Basler Nachrichten . No. 132 , June 10, 1976.

Web links

Individual evidence

  1. ↑ a b c GEERING, Walter Theodor. Albert Bruckner (Editor-in-Chief): In: New Swiss Biography . Buchdruckerei zum Basel Report House, Basel, p. 174.
  2. ^ Geering, Walter (Theodor). In: Hermann Aellen (Hrsg.): Schweizerisches Zeitgenossen-Lexikon . Verlag des Schweizerischer Zeitgenossen – Lexikons, Bern 1921, p. 240.
  3. ^ A b Gustaf Adolf Wanner : On the death of Dr. Walter Geering. In: Basler Zeitung . June 1976.
personal data
SURNAME Geering, Walter
ALTERNATIVE NAMES Geering, Walter Theodor (full name)
BRIEF DESCRIPTION Swiss Federal Court Clerk (tax law)
DATE OF BIRTH November 8, 1890
PLACE OF BIRTH Bern
DATE OF DEATH 4th June 1976
Place of death Lausanne