United States of America, Appellant, v. Pacific Abstract Title Company, a Corporation, Appellee, 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

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

Ellis N. Slack, Acting Asst. Atty. Gen., Lee A. Jackson, Harry Marselli and Leland T. Atherton, Sp. Assts. to Atty. Gen., Henry L. Hess, U. S. Atty., Victor E. Harr, Asst. U. S. Atty., Portland, Or., for appellant.

Will H. Masters, Wm. J. Masters, Portland, Or., for appellee.

Before MATHEWS, STEPHENS and POPE, Circuit Judges.

PER CURIAM.


The judgment of the District Court is affirmed on the authority of Commissioner of Internal Revenue v. Title & Trust Co., 9 Cir., 192 F.2d 934, affirming 15 T.C. 510.

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