Case Name: Joe ADELMAN, Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1971-05-03
Citations: 440 F.2d 991
Docket Number: No. 25443
Parties: Joe ADELMAN, Appellant, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 440
Pages: 991–991

Head Matter:
Joe ADELMAN, Appellant, v. UNITED STATES of America, Appellee.
No. 25443.
United States Court of Appeals, Ninth Circuit.
May 3, 1971.
Eli Grubic, Reno, Nev., Ben H. Rudnick, of Behrstock & Rudnick, Los Angeles, Cal., for appellant.
Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Ann E. Belanger, Attys., Tax Division, Washington, D. C., Robert L. Meyer, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Los Angeles, Cal., for appellee.
Before ELY, CARTER and HUFSTEDLER, Circuit Judges.

Opinion:
PER CURIAM:
The judgment is affirmed for the reasons set forth by District Judge Gray in his "Memorandum of Decision," reported at 304 F.Supp. 599 (C.D.Cal.1969).