Case Name: P. S. SEYMOUR-HEATH, Appellant, v. UNITED STATES of America and George T. Goggin, Trustee in Bankruptcy, etc., Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1968-11-05
Citations: 417 F.2d 979
Docket Number: No. 21624
Parties: P. S. SEYMOUR-HEATH, Appellant, v. UNITED STATES of America and George T. Goggin, Trustee in Bankruptcy, etc., Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 417
Pages: 979–979

Head Matter:
P. S. SEYMOUR-HEATH, Appellant, v. UNITED STATES of America and George T. Goggin, Trustee in Bankruptcy, etc., Appellee.
No. 21624.
United States Court of Appeals Ninth Circuit.
Nov. 5, 1968.
Certiorari Denied Oct. 20, 1969.
See 90 S.Ct. 155.
Morris La vine, Los Angeles, Cal. (argued), for appellant.
Robert Campbell, Washington, D. C. (argued), Mitchell Rogovin, Asst. Atty. Gen., Washington, D. C., Wm. Matthew Byrne, Jr., U. S. Atty., Los Angeles, Cal., for appellee.
Before BARNES, DUNIWAY and ELY, Circuit Judges.

Opinion:
PER CURIAM:
The above matter having been duly considered after oral argument, and an examination of the briefs on file, the judgment of the district court affirming an order of a referee in bankruptcy holding that the United States Tax Court had exclusive jurisdiction to review any final order of the Renegotiation Board, is affirmed. Sec. 403(e) of the Renegotiations Act; 50 U.S.C.App. § 1191 (e) (1). Rushlight v. United States, 259 F.2d 658, 659 (9th Cir. 1968), cert. denied, 359 U.S. 952, 79 S.Ct. 738, 3 L.Ed.2d 760 (1959); Bass v. United States, 221 F.2d 494 (8th Cir.,), cert. denied, 350 U.S. 827, 76 S.Ct. 56, 100 L.Ed. 738.
The fact that bankruptcy intervened in the present case does not change our conclusion. United States v. Paddock, 178 F.2d 394 (5th Cir. 1949), idem, 180 F.2d 121, 123 (5th Cir.), cert. denied, 340 U.S. 813, 71 S.Ct. 41, 95 L.Ed. 597 (1950).