Court of Appeals for the Ninth Circuit December 5, 1958, 15983-15984 (Thomas M. Robinson, District Director of Internal Revenue v. William G. Elliot, Thomas M. Robinson, District Director of Internal Revenue v. Thomas W. Elliot, and Evelyn W. Elliot)

262 F.2d 383 59-1 USTC P 9129 Thomas M. ROBINSON, District Director of Internal Revenue, Appellant, v. William G. ELLIOT, Appellee. Thomas M. ROBINSON, District Director of Internal Revenue, Appellant, v. Thomas W. ELLIOT, and Evelyn W. Elliot, Appellees. Nos. 15983-15984. * United States Court of Appeals Ninth Circuit. Dec. 5, 1958. Charles K. Rice, Asst. Atty. Gen., Helen Buckley, Lee A.