U.S. Court of Appeals for the Ninth Circuit, 1971

Joe Adelman v. United States

Joe Adelman v. United States
U.S. Court of Appeals for the Ninth Circuit · Decided May 3, 1971
440 F.2d 991; 27 A.F.T.R.2d (RIA) 1464; 1971 U.S. App. LEXIS 10424 (Federal Reporter, Second Series)
Joe Adelman v. United States

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Opinion

440 F.2d 991

71-1 USTC P 15,990

Joe ADELMAN, Appellant,
v.
UNITED STATES of America, Appellee.

No. 25443.

United States Court of Appeals, Ninth Circuit.

May 3, 1971.

Eli Grubic, Reno, Nev., Ben H. Rudnick, of Behrstock & Rudnick, Los Angeles, Cal., for appellant.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Ann E. Belanger, Attys., Tax Division, Washington, D.C., Robert L. Meyer, U.S. Atty., Charles H. Magnuson, Asst. U.S. Atty., Los Angeles, Cal., for appellee.

Before ELY, CARTER and HUFSTEDLER, Circuit Judges.

PER CURIAM:

1

The judgment is affirmed for the reasons set forth by District Judge Gray in his 'Memorandum of Decision,' reported at 304 F.Supp. 599 (C.D.Cal. 1969).

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