226 F2d 407 Grant v. G Smyth

226 F.2d 407

Spencer GRANT, Executor of the Last Will and Testament of Blanche Kelleher Grant, Deceased, Appellant and Appellee,


James G. SMYTH, Former Collector of Internal Revenue, Appellee and Appellant.

No. 14549.

United States Court of Appeals Ninth Circuit.

October 25, 1955.

Appeals from the United States District Court for the Northern District of California, Southern Division; Oliver D. Hamlin, Judge.

Henry V. Colby, Edgar T. Zook, McKeon & Colby, San Francisco, Cal., for appellant.

H. Brian Holland, Asst. Atty. Gen., Robert N. Anderson, Morton K. Rothschild, Ellis N. Slack, Sp. Asst. to Atty. Gen., Lloyd H. Burke, U. S. Atty., George A. Blackstone, Asst. U. S. Atty., San Francisco, Cal., for appellee.

Before LEMMON, FEE and CHAMBERS, Circuit Judges.


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Agreeing with both the views and the language of District Judge Hamlin, we adopt as our own both the reasoning and the language of the opinion below, 123 F.Supp. 771.


The judgment is affirmed.