Commissioner of Internal Revenue, Petitioner, v. Title & Trust Company, a Corporation, Respondent, 192 F.2d 934 (9th Cir. 1951)

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U.S. Court of Appeals for the Ninth Circuit - 192 F.2d 934 (9th Cir. 1951) December 11, 1951

Petition to review a decision of the Tax Court of the United States.

Ellis N. Slack, Acting Asst. Atty. Gen., Harry Marselli, Sp. Asst. to Atty. Gen., for petitioner.

Clarence D. Phillips, Portland, Or. (Griffith, Phillips & Coughlin, Portland, Or., of counsel), for respondent.

Before MATHEWS, STEPHENS and POPE, Circuit Judges.


The decision of the Tax Court is affirmed on the grounds and for the reasons stated in its opinion, 15 T.C. 510, and cases there cited.