440 F2d 991 Adelman v. United States
440 F.2d 991
71-1 USTC P 15,990
Joe ADELMAN, Appellant,
UNITED STATES of America, Appellee.
United States Court of Appeals, Ninth Circuit.
May 3, 1971.
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.
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).