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Gemological Inst. of Am. v. C.I.R

United States Court of Appeals, Ninth Circuit
Apr 14, 1954
212 F.2d 205 (9th Cir. 1954)

Opinion

No. 13576.

April 14, 1954.

Petition to Review a Decision of the Tax Court of the United States.

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, Gecelia 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.


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


Summaries of

Gemological Inst. of Am. v. C.I.R

United States Court of Appeals, Ninth Circuit
Apr 14, 1954
212 F.2d 205 (9th Cir. 1954)
Case details for

Gemological Inst. of Am. v. C.I.R

Case Details

Full title:GEMOLOGICAL INSTITUTE OF AMERICA, Petitioner, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals, Ninth Circuit

Date published: Apr 14, 1954

Citations

212 F.2d 205 (9th Cir. 1954)

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