Case Name: UNITED STATES of America and Charles E. Reed, Internal Revenue Officer, Collection Division, Internal Revenue Service, Petitioners-Appellees, v. John J. DICKINSON, Respondent-Appellant
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1970-02-10
Citations: 421 F.2d 702
Docket Number: No. 23927
Parties: UNITED STATES of America and Charles E. Reed, Internal Revenue Officer, Collection Division, Internal Revenue Service, Petitioners-Appellees, v. John J. DICKINSON, Respondent-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 421
Pages: 702–702

Head Matter:
UNITED STATES of America and Charles E. Reed, Internal Revenue Officer, Collection Division, Internal Revenue Service, Petitioners-Appellees, v. John J. DICKINSON, Respondent-Appellant.
No. 23927.
United States Court of Appeals, Ninth Circuit.
Feb. 10, 1970.
Rehearing Denied April 22, 1970.
James A. Struckmeyer, Phoenix, Ariz., for appellant.
John P. Burke, Joseph M. Howard, Lee A. Jackson, Attys., Tax Div., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Richard K. Burke, U. S. Atty., Phoenix, Ariz., for appellees.
Before BROWNING, DUNIWAY, and WRIGHT, Circuit Judges.

Opinion:
ORDER
PER CURIAM.
The judgment is affirmed on the basis of the opinion of the district court. United States v. Dickinson, 308 F.Supp. 900 (D.Ariz.1969).