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

Koshland v. Commissioner

U.S. Court of Appeals for the Ninth Circuit · Decided November 19, 1954

216 F.2d 751 (Federal Reporter, Second Series)

Counsel

Willard L. Ellis, Harold L. Levy, San Francisco, Cal., for petitioner., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Joseph F. Goetten, Loring M. Post, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Washington, D. C., Bureau of Internal Revenue, for respondent.

Opinion of the Court

PER CURIAM.

The judgment of the Tax Court is affirmed for the reasons stated in its opinion, 19 T.C. 860. See, also United States v. Wharton, 5 Cir., 207 F.2d 526.

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