Case Name: E. C. SIMMONS, Appellant, v. Harry C. WESTOVER, Collector of Internal Revenue, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1949-01-27
Citations: 172 F.2d 556
Docket Number: No. 11973
Parties: E. C. SIMMONS, Appellant, v. Harry C. WESTOVER, Collector of Internal Revenue, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 172
Pages: 556–556

Head Matter:
E. C. SIMMONS, Appellant, v. Harry C. WESTOVER, Collector of Internal Revenue, Appellee.
No. 11973.
United States Court of Appeals Ninth Circuit.
Jan. 27, 1949.
Latham & Watkins, Dana Latham, and Henry C. Diehl, all of Los Angeles, Cal., for appellant. •
Theron Lamar Caudle, Asst. Atty. Gen., Ellis -N. Slack, Robert N. Anderson, John W. Fisher, and Melva M. Gr-aney, Sp. Assts. to Atty. Gen., and James M. Carter, U. S. Atty., E. H. Mitchell and George M. Bryant, Asst. U. S. Atty-s., and Eugene Harpole, Sp. Atty. B.I.R., all of Los Angeles, Cal., for appellee.
Before STEPHENS, HEALY, Circuit Judges, and FEE, District Judge.

Opinion:
PER CURIAM.
This court being in agreement with the judgment of the district court herein and with the opinion of District Judge Weinberger published in 76 F.Supp. 442, therefore orders the judgment.
Affirmed.