Case Name: Joseph E. SHEARER and Georgia P. Shearer, Appellants, v. James G. SMYTH, United States Collector of Internal Revenue, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1955-04-22
Citations: 221 F.2d 478
Docket Number: No. 14228
Parties: Joseph E. SHEARER and Georgia P. Shearer, Appellants, v. James G. SMYTH, United States Collector of Internal Revenue, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 221
Pages: 478–478

Head Matter:
Joseph E. SHEARER and Georgia P. Shearer, Appellants, v. James G. SMYTH, United States Collector of Internal Revenue, Appellee.
No. 14228.
United States Court of Appeals Ninth Circuit.
April 22, 1955.
Willard C. Mills, Washington, D. C., Charles J. Leighton, Jr., San Francisco, Cal., for appellants.
H. Brian Holland, Asst. Atty. Gen., Grant W. Wiprud, Ellis N. Slack, A. F. Prescott, Dudley J. Godfrey, Sp. Assts. to Atty. Gen., Lloyd H. Burke, U. S. Atty., G eorge A. Blackstone, Asst. U. S. Atty., £an Francisco, Cal., for appellee.
Before MATHEWS and ORR, Circuit Judges, and BYRNE, District Judge.

Opinion:
PER CURIAM.
On the grounds and for the reasons stated in its opinion, Shearer v. Smyth, D.C.N.D.Cal., 116 F.Supp..230, the judgment of the District Court is affirmed.