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

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

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 · Decided April 22, 1955
221 F.2d 478; 47 A.F.T.R. (P-H) 677; 1955 U.S. App. LEXIS 5297 (Federal Reporter, Second Series)

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

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.

1

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.

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