Case Name: Fada GOBINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1954-12-27
Citations: 217 F.2d 952
Docket Number: No. 13845
Parties: Fada GOBINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 217
Pages: 952–952

Head Matter:
Fada GOBINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13845.
United States Court of Appeals, Ninth Circuit.
Dec. 27, 1954.
Rehearing Denied Feb. 11, 1955.
Norman Elkington, San Francisco, Cal., for petitioner.
H. Brian Holland, Asst. Atty. Gen., Elmer J. Kelsey, Ellis N. Slack, Howard P. Locke, John J. Kelley, Jr., Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Int. Rev. Service, Washington, D.C., for respondent.
Before MATHEWS and ORR, Circuit Judges, and DRIVER, District Judge.

Opinion:
PER CURIAM.
On the grounds and for the reasons stated in its opinion, 18 T.C. 1159, the decision of the Tax Court is affirmed.