Case Name: Morris SCHNITZER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1954-05-10
Citations: 212 F.2d 437
Docket Number: No. 13867
Parties: Morris SCHNITZER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 212
Pages: 437–438

Head Matter:
Morris SCHNITZER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13867.
United States Court of Appeals Ninth Circuit.
May 10, 1954.
S. J. Bischoff, Robert T. Jacob, Portland, Ore., for petitioner.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Morton K. Rothschild, Charles K. Rice, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., for respondent.
Before STEPHENS, HEALY, and POPE, Circuit Judges.

Opinion:
PER CURIAM.
These matters are here on petition to review a decision of the Tax Court. The judgment of the Tax Court is affirmed on the ground and for the reasons given in its opinion, reported in full in Prentice-Hall, Federal Tax Service, 1953, § 53,-080.
. See also Sam Schnitzer v. Commissioner, 1949, 13 T.C. 43, affirmed per curiam by this Court, 183 F.2d 70, certiorari denied, 340 U.S. 911, 71 S.Ct. 291, 95 L.Ed. 658.