Joe Adelman, Appellant, v. United States of America, Appellee, 440 F.2d 991 (9th Cir. 1971)

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U.S. Court of Appeals for the Ninth Circuit - 440 F.2d 991 (9th Cir. 1971) May 3, 1971

Appeal from the United States District Court for the Central District of California; William P. Gray, Judge.

Eli Grubic, Reno, Nev., Ben H. Rudnick, of Behrstock & Rudnick, Los Angeles, Cal., for appellant.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Ann E. Belanger, Attys., Tax Division, Washington, D. C., Robert L. Meyer, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before ELY, CARTER and HUFSTEDLER, Circuit Judges.

PER CURIAM:


The judgment is affirmed for the reasons set forth by District Judge Gray in his "Memorandum of Decision," reported at 304 F. Supp. 599 (C.D. Cal. 1969).

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