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U.S. Court of Appeals for the Ninth Circuit, 1954

Gemological Institute of America v. Commissioner of Internal Revenue

Gemological Institute of America v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided April 14, 1954
212 F.2d 205; 45 A.F.T.R. (P-H) 1401; 1954 U.S. App. LEXIS 4570 (Federal Reporter, Second Series)

Gemological Institute of America v. Commissioner of Internal Revenue

Opinion

212 F.2d 205

GEMOLOGICAL INSTITUTE OF AMERICA, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 13576.

United States Court of Appeals Ninth Circuit.

April 14, 1954.

Petition to Review a Decision of the Tax Court of the United States.

Dana Latham, Austin H. Peck, Jr., Henry C. Diehl, Los Angeles, Cal., for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Gecelia H. Goetz, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, John J. Kelly, Jr., Sp. Asst. to Atty. Gen., Washington, D.C., for respondent.

Before MATHEWS, STEPHENS and BONE, Circuit Judges.

PER CURIAM.

1

On the grounds and for the reasons stated in its opinion, 17 T.C. 1604, the decision of the Tax Court is affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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