Court Opinion

ID: 237641
Source: CourtListenerOpinion
Date Created: 2011-08-23 08:31:51+00
Date Added: 2024-06-11T12:46:26.839614
License: Public Domain

226 F.2d 407
55-2 USTC  P 11,567
Spencer GRANT, Executor of the Last Will and Testament ofBlanche Kelleher Grant, Deceased, Appellant and Appellee,v.James G. SMYTH, Former Collector of Internal Revenue,Appellee and Appellant.
No. 14549.
United States Court of Appeals Ninth Circuit.
Oct. 25, 1955.

Henry V. Colby, Edgar T. Zook, McKeon & Colby, San Francisco, Cal., for appellant.
H. Brian Holland, Asst. Atty. Gen., Robert N. Anderson, Morton K. Rothschild, Ellis N. Slack, Sp. Asst. to Atty.  Gen., Lloyd H. Burke, U.S. Atty., George A. Blackstone, Asst. U.S. Atty., San Francisco, Cal., for appellee.
Before LEMMON, FEE and CHAMBERS, Circuit Judges.
PER CURIAM.

1
Agreeing with both the views and the language of District Judge Hamlin, we adopt as our own both the reasoning and the language of the opinion below, 123 F.Supp. 771.

2
The judgment is affirmed.