Case Name: J. W. SWENT and Ursula L. Swent, Husband and Wife, Appellants, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1947-07-21
Citations: 162 F.2d 710
Docket Number: No. 11526
Parties: J. W. SWENT and Ursula L. Swent, Husband and Wife, Appellants, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 162
Pages: 710–710

Head Matter:
J. W. SWENT and Ursula L. Swent, Husband and Wife, Appellants, v. UNITED STATES of America, Appellee.
No. 11526.
Circuit Court of Appeals, Ninth Circuit
July 21, 1947.
Nathan Moran, of San Francisco, Cal., for appellant.
Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, C. Moxley Featherston, and Carlton Fox, Sp'. Assts. ■ to Atty. Gen., for appellee.
Before MATHEWS, BONE, and ORR, Circuit Judges.

Opinion:
PER CURIAM.
The judgment of the District Court is affirmed upon the authority of Commissioner v. Swent, 4 Cir., 155 F.2d 513, certiorari denied 329 U.S. 801, 67 S.Ct. 491, and Commissioner v. Fiske's Estate, 7 Cir., 128 F.2d 487, certiorari denied 317 U.S. 635, 63 S.Ct. 63, 87 L.Ed. 512.