District Court, S.D. California May 15, 1950, No. 9711 (St. Clair v. United States)

YANKWICH, District Judge.

The above-entitled cause, heretofore tried, argued and submitted, is now decided as follows:

Judgment will be for the defendant that plaintiff take nothing by the complaint. Costs to the defendant.

Comment

I am of the view that the Commissioner of Internal Revenue correctly interpreted St.