192 F.2d 934
Docket No. 12954.
Ninth Circuit Court of Appeals
Decided Dec. 11, 1951.
Ninth Circuit Court of Appeals · decided 1951-12-11
2 counsel of record
Relies on Title & Trust Co. v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Opinion by (per_curiam) · Decided 1951-12-11
Cited by 11 later decisions — most recently June 1979
3 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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¶1Ellis N. Slack, Acting Asst. Atty. Gen., Harry Marselli, Sp. Asst. to Atty. Gen., for petitioner.
¶2Clarence D. Phillips, Portland, Or. (Griffith, Phillips & Coughlin, Portland, Or., of counsel), for respondent.
¶3Before MATHEWS, STEPHENS and POPE, Circuit Judges.
¶5The decision of the Tax Court is affirmed on the grounds and for the reasons stated ' in its opinion, 15 T.C. 510, and cases there cited.