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

Benjamin Ginsberg, and v. United States

U.S. Court of Appeals for the Ninth Circuit · Decided July 20, 1971 · Chambers, Hufsted-Ler, Per Curiam, Schwartz

443 F.2d 1362; 1971 U.S. App. LEXIS 8841 (Federal Reporter, Second Series)

Opinion

PER CURIAM:

The order denying relief under Rule 60(b), F.R.Civ.P., from a judgment en *1363 tered for a tax liability of Ginsberg is affirmed.

The issue has been here before. Ginsberg v. United States (9th Cir., 1969), 408 F.2d 1016, and taxpayer lost. Our prior decision concludes Ginsberg now.

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