Case Name: Charles D. BRONSON, Jr., Appellant, v. Hugh EARLE, Collector of Internal Revenue for the District of Oregon and United States of America, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1951-09-18
Citations: 191 F.2d 401
Docket Number: No. 12846
Parties: Charles D. BRONSON, Jr., Appellant, v. Hugh EARLE, Collector of Internal Revenue for the District of Oregon and United States of America, Appellee.
Judges: Before PIEALY and BONE, Circuit Judges, and BOWEN, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 191
Pages: 401–401

Head Matter:
Charles D. BRONSON, Jr., Appellant, v. Hugh EARLE, Collector of Internal Revenue for the District of Oregon and United States of America, Appellee.
No. 12846.
United States Court of Appeals Ninth Circuit.
Sept. 18, 1951.
Rehearing Denied Nov. 1, 1951.
Warde H. Erwin, Boyd, Ferris & Erwin and David S. Pattullo, all of Portland, Or. for appellant.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Carolyn R. Just, and Carlton Fox, Sp. Assts. to Atty. Gen., Henry L. Hess, U. S. Atty., Victor E. Harr, Asst., Portland, Or., for appellee.
Before PIEALY and BONE, Circuit Judges, and BOWEN, District Judge.

Opinion:
PER CURIAM.
In this case deficiencies in income taxes were assessed against appellant on the Commissioner's determination that amounts received from two alleged partnerships reported in the tax returns of appellant's wife should be taxed to appellant. The latter, having paid the assessments, sued unsuccessfully to recover. The court's findings and decision are abundantly supported by the evidence, and the judgment is affirmed.