P. S. Seymour-Heath v. United States of America and George T. Goggin, Trustee in Bankruptcy, Etc.

Ninth Circuit

P. S. Seymour-Heath v. United States of America and George T. Goggin, Trustee in Bankruptcy, Etc.

404 F.2d 59, 22 A.F.T.R.2d (RIA) 5889

CourtCourt of Appeals for the Ninth Circuit

DecidedNovember 5, 1968

Docket21624

StatusPublished

This text of 404 F.2d 59 (P. S. Seymour-Heath v. United States of America and George T. Goggin, Trustee in Bankruptcy, Etc.) 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.

Bluebook

P. S. Seymour-Heath v. United States of America and George T. Goggin, Trustee in Bankruptcy, Etc., 404 F.2d 59, 22 A.F.T.R.2d (RIA) 5889 (9th Cir. 1968).

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Opinion

PER CURIAM:

The above matter having been duly considered after oral argument, and an examination of the briefs on file, the judgment of the district court affirming *60 an order of a referee in bankruptcy holding that the United States Tax Court had exclusive jurisdiction to review any final order of the Renegotiation Board, is affirmed. Sec. 403(c) of the Renegotiation Act; 50 U.S.C. App. § 1191(e) (1). Rushlight v. United States, 259 F.2d 658, 659 (9th Cir. 1958), cert. denied, 359 U.S. 952, 79 S.Ct. 738, 3 L.Ed.2d 760 (1959); Bass v. United States, 221 F.2d 494 (8th Cir.), cert. denied, 350 U.S. 827, 76 S.Ct. 56, 100 L.Ed. 738.

The fact that bankruptcy intervened in the present case does not change our conclusion. United States v. Paddock, 178 F.2d 394 (5th Cir. 1949), id., 180 F.2d 121, 123 (5th Cir.), cert. denied, 340 U.S. 813, 71 S.Ct. 41, 95 L.Ed. 597 (1950).

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PER CURIAM:

The above matter having been duly considered after oral argument, and an examination of the briefs on file, the judgment of the district court affirming *60 an order of a referee in bankruptcy holding that the United States Tax Court had exclusive jurisdiction to review any final order of the Renegotiation Board, is affirmed. Sec. 403(c) of the Renegotiation Act; 50 U.S.C. App. § 1191(e) (1). Rushlight v. United States, 259 F.2d 658, 659 (9th Cir. 1958), cert. denied, 359 U.S. 952, 79 S.Ct. 738, 3 L.Ed.2d 760 (1959); Bass v. United States, 221 F.2d 494 (8th Cir.), cert. denied, 350 U.S. 827, 76 S.Ct. 56, 100 L.Ed. 738.

The fact that bankruptcy intervened in the present case does not change our conclusion. United States v. Paddock, 178 F.2d 394 (5th Cir. 1949), id., 180 F.2d 121, 123 (5th Cir.), cert. denied, 340 U.S. 813, 71 S.Ct. 41, 95 L.Ed. 597 (1950).

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404 F.2d 59, 22 A.F.T.R.2d (RIA) 5889, Counsel Stack Legal Research, https://law.counselstack.com/opinion/p-s-seymour-heath-v-united-states-of-america-and-george-t-goggin-ca9-1968.

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