Joseph E. Shearer and Georgia P. Shearer v. James G. Smyth, United States Collector of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit April 22, 1955

Joseph E. Shearer and Georgia P. Shearer v. James G. Smyth, United States Collector of Internal Revenue, 221 F.2d 478 (9th Cir. 1955)

47 A.F.T.R. (P-H) 677; 1955 U.S. App. LEXIS 5297

Opinion

221 F.2d 478

55-1 USTC P 9395

Joseph E. SHEARER and Georgia P. Shearer, Appellants,
v.
James G. SMYTH, United States Collector of Internal Revenue, Appellee.

No. 14228.

United States Court of Appeals Ninth Circuit.

April 22, 1955.

Willard C. Mills, Washington, D.C., Charles J. Leighton, Jr., San Francisco, Cal., for appellants.

H. Brian Holland, Asst. Atty. Gen., Grant W. Wiprud, Ellis N. Slack, A. F. Prescott, Dudley J. Godfrey, Sp. Assts. to Atty. Gen., Lloyd H. Burke, U.S. Atty., George A. Blackstone, Asst. U.S. Atty., San Francisco, Cal., for appellee.

Before MATHEWS and ORR, Circuit Judges, and BYRNE, District Judge.

PER CURIAM.

On the grounds and for the reasons stated in its opinion, Shearer v. Smyth, D.C.N.D.Cal., 116 F.Supp. 230, the judgment of the District Court is affirmed.

Reference

Status: Published