United States v. Pacific Abstract Title Co.

Full title: UNITED STATES of America, Appellant, v. PACIFIC ABSTRACT TITLE COMPANY, a…

Court: United States Court of Appeals, Ninth Circuit

Date published: Dec 11, 1951

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

Opinion

No. 12894.

December 11, 1951.

Appeal from the United States District Court, for the District of Oregon; Gus J. Solomon, Judge.

Ellis N. Slack, Acting Asst. Atty. Gen., Lee A. Jackson, Harry Marselli and Leland T. Atherton, Sp. Assts. to Atty. Gen., Henry L. Hess, U.S. Atty., Victor E. Harr, Asst. U.S. Atty., Portland, Or., for appellant.

Will H. Masters, Wm. J. Masters, Portland, Or., for appellee.

Before MATHEWS, STEPHENS and POPE, Circuit Judges.

PER CURIAM.

The judgment of the District Court is affirmed on the authority of Commissioner of Internal Revenue v. Title Trust Co., 9 Cir., 192 F.2d 934, affirming 15 T.C. 510.