Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TITLE & TRUST COMPANY, a corporation, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1951-12-11
Citations: 192 F.2d 934
Docket Number: No. 12954
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TITLE & TRUST COMPANY, a corporation, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 192
Pages: 934–934

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TITLE & TRUST COMPANY, a corporation, Respondent.
No. 12954.
United States Court of Appeals Ninth Circuit.
Dec. 11, 1951.
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.

Opinion:
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.