United States of America and Charles E. Reed, Internal Revenue Officer, Collection Division, Internal Revenue Service, Petitioners-Appellees, v. John J. Dickinson, Respondent-Appellant., 421 F.2d 702 (9th Cir. 1970)

Docket Number: 23927

Reporting Judge: 70-1 USTC P 9388

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James A. Struckmeyer, Phoenix, Ariz., for appellant.

John P. Burke, Joseph M. Howard, Lee A. Jackson, Attys., Tax Div., Dept. of Justice, johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, Washington, D.C., Richard K. Burke, U.S. Atty., Phoenix, Ariz., for appellees.

ORDER

Before BROWNING, DUNIWAY, and WRIGHT, Circuit Judges.

PER CURIAM.

The judgment is affirmed on the basis of the opinion of the district court. United States v. Dickinson, 308 F.Supp. 900 (D.Ariz.1969).