Case Name: GEMOLOGICAL INSTITUTE OF AMERICA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1954-04-14
Citations: 212 F.2d 205
Docket Number: No. 13576
Parties: GEMOLOGICAL INSTITUTE OF AMERICA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 212
Pages: 205–205

Head Matter:
GEMOLOGICAL INSTITUTE OF AMERICA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13576.
United States Court of Appeals Ninth Circuit.
April 14, 1954.
Dana Latham, Austin H. Peck, Jr., Henry C. Diehl, Los Angeles, Cal., for petitioner.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Cecelia H. Goetz, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, John J. Kelly, Jr., Sp. Asst, to Atty. Gen., Washington, D.C., for respondent.
Before MATHEWS, STEPHENS and BONE, Circuit Judges.

Opinion:
PER CURIAM.
On the grounds and for the reasons stated in its opinion, 17 T.C. 1604, the decision of the Tax Court is affirmed.