Case Name: Albert J. WILD, Appellant, v. Bennett Y. BREWER, Revenue Agent of the Internal Revenue Service, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1964-06-02
Citations: 329 F.2d 924
Docket Number: No. 18860
Parties: Albert J. WILD, Appellant, v. Bennett Y. BREWER, Revenue Agent of the Internal Revenue Service, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 329
Pages: 924–929

Head Matter:
Albert J. WILD, Appellant, v. Bennett Y. BREWER, Revenue Agent of the Internal Revenue Service, Appellee.
No. 18860.
United States Court of Appeals Ninth Circuit.
June 2, 1964.
Brown, Vlassis & Bain, Jack E. Brown,, and Arthur P. Allsworth, Phoenix, Ariz.,. and McLane & McLane, and W. Lee Mc-Lane, Jr., Phoenix, Ariz., and Thaddeus; Rojek, Washington, D. C., for appellant.
Louis F. Oberdorfer, Asst. Atty. Gen.,. Lee A. Jackson, Joseph M. Howard, and Bui-ton Berkley, Attys., Dept, of Justice,,
Washington, D. C., and Carl A. Muecke, U. S. Atty., and Richard C. Gormley, Asst. U. S. Atty., Phoenix, Ariz., for ap-pellee.
Before MERRILL, Circuit Judge, MADDEN, Judge of the Court of Claims, and KOELSCH, Circuit Judge.

Opinion:
On Rehearing
MERRILL and KOELSCH, Circuit Judges:
Judgment affirmed on the authority of Grant v. United States (1912) 227 U.S. 74, 33 S.Ct. 190, 57 L.Ed. 423, and Wilson v. United States (1911) 221 U.S. 361, 31 S.Ct. 538, 55 L.Ed. 771.