Opinion
No. 11526.
July 21, 1947.
Appeal from the District Court of the United States for the Northern District of California, Southern Division; Michael J. Roche, Judge.
Nathan Moran, of San Francisco, Cal., for appellant.
Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, C. Moxley Featherston, and Carlton Fox, Sp. Assts. to Atty. Gen., for appellee.
Before MATHEWS, BONE, and ORR, Circuit Judges.
The judgment of the District Court is affirmed upon the authority of Commissioner v. Swent, 4 Cir., 155 F.2d 513, certiorari denied 329 U.S. 801, 67 S.Ct. 491, and Commissioner v. Fiske's Estate, 7 Cir., 128 F.2d 487, certiorari denied 317 U.S. 635, 63 S.Ct. 63, 87 L.Ed. 512.