Commissioner, Internal Revenue v. Title

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TITLE TRUST COMPANY, a…

Court: United States Court of Appeals, Ninth Circuit

Date published: Dec 11, 1951

192 F.2d 934 (9th Cir. 1951)

Opinion

No. 12954.

December 11, 1951.

Petition to review a decision of the Tax Court of the United States.

Ellis N. Slack, Acting Asst. Atty. Gen., Harry Marselli, Sp. Asst. to Atty. Gen., for petitioner.

Clarence D. Phillips, Portland, Or. (Griffith, Phillips Coughlin, Portland, Or., of counsel), for respondent.

Before MATHEWS, STEPHENS and POPE, Circuit Judges.

PER CURIAM.

The 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.