Gemological Institute of America v. Commissioner of Internal Revenue
This text of 212 F.2d 205 (Gemological Institute of America v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
212 F.2d 205
GEMOLOGICAL INSTITUTE OF AMERICA, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13576.
United States Court of Appeals Ninth Circuit.
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.
PER CURIAM.
On the grounds and for the reasons stated in its opinion, 17 T.C. 1604, the decision of the Tax Court is affirmed.
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212 F.2d 205, 45 A.F.T.R. (P-H) 1401, 1954 U.S. App. LEXIS 4570, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gemological-institute-of-america-v-commissioner-of-internal-revenue-ca9-1954.