221 F2d 478 Shearer v. G Smyth
221 F.2d 478
Joseph E. SHEARER and Georgia P. Shearer, Appellants,
James G. SMYTH, United States Collector of Internal Revenue, Appellee.
United States Court of Appeals Ninth Circuit.
April 22, 1955.
Appeal from the United States District Court for the Northern District of California, Southern Division, George B. Harris, Judge.
Willard C. Mills, Washington, D. C., Charles J. Leighton, Jr., San Francisco, Cal., for appellants.
H. Brian Holland, Asst. Atty. Gen., Grant W. Wiprud, Ellis N. Slack, A. F. Prescott, Dudley J. Godfrey, Sp. Assts. to Atty. Gen., Lloyd H. Burke, U. S. Atty., George A. Blackstone, Asst. U. S. Atty., San Francisco, Cal., for appellee.
Before MATHEWS and ORR, Circuit Judges, and BYRNE, District Judge.
On the grounds and for the reasons stated in its opinion, Shearer v. Smyth, D.C.N.D.Cal., 116 F.Supp. 230, the judgment of the District Court is affirmed.