United States of America and Charles E. Reed, Internal Revenue Officer, Collection Division, Internal Revenue Service, Petitioners-appellees, v. John J. Dickinson, Respondent-appellant, 421 F.2d 702 (9th Cir. 1970)

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U.S. Court of Appeals for the Ninth Circuit - 421 F.2d 702 (9th Cir. 1970) February 10, 1970
Rehearing Denied April 22, 1970

James A. Struckmeyer, Phoenix, Ariz., for appellant.

John P. Burke, Joseph M. Howard, Lee A. Jackson, Attys., Tax Div., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Richard K. Burke, U. S. Atty., Phoenix, Ariz., for appellees.

ORDER

Before BROWNING, DUNIWAY, and WRIGHT, Circuit Judges.

PER CURIAM.


The judgment is affirmed on the basis of the opinion of the district court. United States v. Dickinson, 308 F. Supp. 900 (D. Ariz. 1969).

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