Opinion
No. 23656.
August 31, 1970. Rehearing Denied September 29, 1970.
Appeal from the United States District Court for the District of Idaho; Fred M. Taylor, Judge.
James Berlin (argued), of Eberle Berlin, Boise, Idaho, for appellant.
John S. Brown (argued), Lee A. Jackson, Harry Baum, Stuart A. Smith, Attys., Johnnie Walters, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D.C.; Jay F. Bates, U.S. Atty., Clarence D. Suiter, Asst. U.S. Atty., Boise, Idaho, for appellee.
Before BARNES, BROWNING and DUNIWAY, Circuit Judges.
For the reasons stated by the District Judge in his opinion, Boise Cascade Corporation v. United States, D. Idaho, 1968, 288 F. Supp. 770, the judgment should be, and it is
Affirmed.