Case Name: Benjamin GINSBERG, Plaintiff and Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1971-07-20
Citations: 443 F.2d 1362
Docket Number: No. 25106
Parties: Benjamin GINSBERG, Plaintiff and Appellant, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 443
Pages: 1362–1363

Head Matter:
Benjamin GINSBERG, Plaintiff and Appellant, v. UNITED STATES of America, Appellee.
No. 25106.
United States Court of Appeals, Ninth Circuit.
July 20, 1971.
Benjamin Ginsberg (argued), in pro. per.
George T. Altman, Beverly Hills, Cal., for appellant.
Carleton Powell (argued), Atty. for Dept, of Justice, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Robert L. Meyer, U. S. Atty., Lawrence V. Brookes, Asst. U. S. Atty., Los Angeles, Cal., for appellee.
Before CHAMBERS and HUFSTED-LER, Circuit Judges, and SCHWARTZ, District Judge.

Opinion:
PER CURIAM:
The order denying relief under Rule 60(b), F.R.Civ.P., from a judgment en tered for a tax liability of Ginsberg is affirmed.
The issue has been here before. Ginsberg v. United States (9th Cir., 1969), 408 F.2d 1016, and taxpayer lost. Our prior decision concludes Ginsberg now.