Charles D. Bronson, Jr., Appellant, v. Hugh Earle, Collector of Internal Revenue for the District of Oregon and United States of America, Appellee, 191 F.2d 401 (9th Cir. 1951)

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U.S. Court of Appeals for the Ninth Circuit - 191 F.2d 401 (9th Cir. 1951) September 18, 1951
Rehearing Denied November 1, 1951

Appeal from the United States District Court for the District of Oregon; Gus J. Solomon, Judge.

Warde H. Erwin, Boyd, Ferris & Erwin and David S. Pattullo, all of Portland, Or. for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Carolyn R. Just, and Carlton Fox, Sp. Assts. to Atty. Gen., Henry L. Hess, U. S. Atty., Victor E. Harr, Asst., Portland, Or., for appellee.

Before HEALY and BONE, Circuit Judges, and BOWEN, District Judge.


In this case deficiencies in income taxes were assessed against appellant on the Commissioner's determination that amounts received from two alleged partnerships reported in the tax returns of appellant's wife should be taxed to appellant. The latter, having paid the assessments, sued unsuccessfully to recover. The court's findings and decision are abundantly supported by the evidence, and the judgment is affirmed.