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

Court of Appeals for the Ninth Circuit·Decided November 5, 1968·No. 21624·Published

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).

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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404 F.2d 59 (P. S. Seymour-Heath v. United States of America and George T. Goggin, Trustee in Bankruptcy, Etc.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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