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

Gobins v. Commissioner of Internal Revenue

Gobins v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided December 27, 1954 · No. 13845
217 F.2d 952 (Federal Reporter, Second Series)

Counsel

Norman Elkington, San Francisco, Cal., for petitioner., H. Brian Holland, Asst. Atty. Gen., Elmer J. Kelsey, Ellis N. Slack, Howard P. Locke, John J. Kelley, Jr., Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Int. Rev. Service, Washington, D.C., for respondent.

Gobins v. Commissioner of Internal Revenue

Opinion of the Court

PER CURIAM.

On the grounds and for the reasons stated in its opinion, 18 T.C. 1159, the decision of the Tax Court is affirmed.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.