Case Name: Spencer GRANT, Executor of the Last Will and Testament of Blanche Kelleher Grant, Deceased, Appellant and Appellee, v. James G. SMYTH, Former Collector of Internal Revenue, Appellee and Appellant
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1955-10-25
Citations: 226 F.2d 407
Docket Number: No. 14549
Parties: Spencer GRANT, Executor of the Last Will and Testament of Blanche Kelleher Grant, Deceased, Appellant and Appellee, v. James G. SMYTH, Former Collector of Internal Revenue, Appellee and Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 226
Pages: 407–407

Head Matter:
Spencer GRANT, Executor of the Last Will and Testament of Blanche Kelleher Grant, Deceased, Appellant and Appellee, v. James G. SMYTH, Former Collector of Internal Revenue, Appellee and Appellant.
No. 14549.
United States Court of Appeals Ninth Circuit.
Oct. 25, 1955.
Henry V. Colby, Edgar T. Zook, Mc-Keon & Colby, San Francisco, Cal., for appellant.
H. Brian Holland, Asst. Atty. Gen., Robert N. Anderson, Morton K. Rothschild, Ellis N. Slack, Sp. Asst, to Atty. Gen., Lloyd H. Burke, U. S. Atty., George A. Blackstone, Asst. U. S. Atty., San Francisco, Cal., for appellee.
Before LEMMON, FEE and CHAMBERS, Circuit Judges.

Opinion:
PER CURIAM.
Agreeing with both the views and the language of District Judge Hamlin, we adopt as our own both the reasoning and the language of the opinion below, 123 F.Supp. 771.
The judgment is affirmed.