421 F2d 702 United States v. J Dickinson

421 F.2d 702

UNITED STATES of America and Charles E. Reed, Internal Revenue Officer, Collection Division, Internal Revenue Service, Petitioners-Appellees,
v.
John J. DICKINSON, Respondent-Appellant.

No. 23927.

United States Court of Appeals, Ninth Circuit.

February 10, 1970.

Rehearing Denied April 22, 1970.

James A. Struckmeyer, Phoenix, Ariz., for appellant.

John P. Burke, Joseph M. Howard, Lee A. Jackson, Attys., Tax Div., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Richard K. Burke, U. S. Atty., Phoenix, Ariz., for appellees.

ORDER

Before BROWNING, DUNIWAY, and WRIGHT, Circuit Judges.

PER CURIAM.

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The judgment is affirmed on the basis of the opinion of the district court. United States v. Dickinson, 308 F.Supp. 900 (D.Ariz.1969).