Heidt v. Commissioner

Ninth Circuit Court of Appeals

Decided Dec. 13, 1948.

Ninth Circuit Court of Appeals · decided 1948-12-13

3 counsel of record

Opinion by (per_curiam) · Decided 1948-12-13

¶1Ralph W. Smith, Oliver O. Clark, John Moore Robinson, and Robert Himrod, all of Los Angeles, Cal. (R. A. Luce, of Washington, D. C., of counsel), for petitioner.

¶2Theron Lamar Caudle, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Austin Hoyt, Sp. Assts. to Atty. Gen., for respondent.

¶3Leon B. Brown and John W. Ervin, both of Los Angeles, Cal., amici curiae.

¶4 *1022Before MATHEWS and STEPHENS, Circuit Judges, and DRIVER, District Judge.

¶5PER CURIAM.

¶6The decision of the Tax Court, S T.C. 969, is affirmed.