Case Name: UNITED STATES of America, Appellant, v. PACIFIC ABSTRACT TITLE COMPANY, a corporation, Appellee
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. 12894
Parties: UNITED STATES of America, Appellant, v. PACIFIC ABSTRACT TITLE COMPANY, a corporation, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 192
Pages: 934–934

Head Matter:
UNITED STATES of America, Appellant, v. PACIFIC ABSTRACT TITLE COMPANY, a corporation, Appellee.
No. 12894.
United States Court of Appeals Ninth Circuit.
Dec. 11, 1951.
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.

Opinion:
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.