Collins v. United States

Full title: Cloyes COLLINS and Lavare Collins, Plaintiffs-Appellants, v. UNITED STATES…

Court: United States Court of Appeals, Ninth Circuit

Date published: Oct 8, 1971

448 F.2d 787 (9th Cir. 1971)

Opinion

No. 26818.

October 8, 1971.

Appeal from the United States District Court for the Central District of California; Irving Hill, Judge.

Michael B. Arkin (argued), of Surr Hellyer, San Bernardino, Cal., for plaintiffs-appellants.

Gilbert Andrews (argued), Atty., Dept. of Justice, Johnnie M. Walters, Asst Atty. Gen., Tax Div., Washington, D.C., Robert L. Meyer, U.S. Atty., Charles H. Magnuson, Asst. U.S. Atty., Los Angeles, Cal., for defendant-appellee.

Before CHAMBERS and WRIGHT, Circuit Judges, and BATTIN,^_ District Judge.

_ The Honorable James F. Battin, United States District Judge, District of Montana, sitting by designation.

PER CURIAM:

The judgment of the district court in this income tax case is affirmed on the opinion of the district judge. Collins v. United States, C.D.Cal., 318 F. Supp. 382.