Melczer v. Commissioner

Ninth Circuit Court of Appeals

Decided March 7, 1933.

Ninth Circuit Court of Appeals · decided 1933-03-07

2 counsel of record

Relies on O'Shaughnessy v. Commissioner

Opinion by (per_curiam) · Decided 1933-03-07

¶1Claude I. Parker and Ralph W. Smith, both of Los Angeles, Cal., for petitioner.

¶2G. A. Youngquist, Asst. Atty. Gen., and Hayner N. Larson, Sp. Asst, to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.

¶3Before WILBUR, SAWTELLE, and MACK, Circuit Judges.

¶4PER CURIAM.

¶5Upon oral motion of counsel for respondent, and it appearing that petition for writ of certiorari has been denied in the cause of O’Shaughnessy v. Commissioner of Internal Revenue, 60 F.(2d) 235, it is ordered that petition to review be dismissed because of denial of said petition, and for failure of petitioner to file brief as required by Rule 24.