Case Name: COMMISSIONER OF INTERNAL REVENUE v. Pearl LEEPER; SAME v. ESTATE Frank LEEPER; SAME v. Mrs. Egerto CRISPIN; SAME v. George ZOBELEIN; SAME v. Mrs. Edward ZOBELEIN; SAME v. Henry FELDMAN; SAME v. Edward KEEYS; SAME v. J. E. HARRISON; SAME v. Earl W. MUELLER; SAME v. Mrs. S. STREEFKERK; SAME v. Albert MILLER; SAME v. Rose L. CARSON; SAME v. John E. CARSON
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1935-07-01
Citations: 77 F.2d 995
Docket Number: Nos. 7529-7541
Parties: COMMISSIONER OF INTERNAL REVENUE v. Pearl LEEPER. SAME v. ESTATE Frank LEEPER. SAME v. Mrs. Egerto CRISPIN. SAME v. George ZOBELEIN. SAME v. Mrs. Edward ZOBELEIN. SAME v. Henry FELDMAN. SAME v. Edward KEEYS. SAME v. J. E. HARRISON. SAME v. Earl W. MUELLER. SAME v. Mrs. S. STREEFKERK. SAME v. Albert MILLER. SAME v. Rose L. CARSON. SAME v. John E. CARSON.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 77
Pages: 995–996

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. Pearl LEEPER. SAME v. ESTATE Frank LEEPER. SAME v. Mrs. Egerto CRISPIN. SAME v. George ZOBELEIN. SAME v. Mrs. Edward ZOBELEIN. SAME v. Henry FELDMAN. SAME v. Edward KEEYS. SAME v. J. E. HARRISON. SAME v. Earl W. MUELLER. SAME v. Mrs. S. STREEFKERK. SAME v. Albert MILLER. SAME v. Rose L. CARSON. SAME v. John E. CARSON.
Nos. 7529-7541.
Circuit Court of Appeals, Ninth Circuit.
July 1, 1935.
Before GARRECHT, DENMAN, and MATHEWS, Circuit Judges.

Opinion:
PER CURIAM.
Upon consideration of stipulation of counsel for respective parties that above causes abide the decision of this court in the companion case of Commissioner v. Erie Gerard (No. 7528) 75 F.(2d) 542, opinion on rehearing filed June 17, 1935, and final judgment having been entered in said -Gerard Case, ordered that judgment be entered in each of above causes modify ing the orders of the Board of Tax Appeals by providing that the taxpayer is liable for the $1.70 per unit distributed to him by the Association, and, as modified, the said orders be affirmed, and that the mandates of this court issue forthwith.