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Perry A. DE MASTERS, Internal Revenue Agent, Internal Revenue Service, Arthur G. Erickson, District Director of Internal Revenue, Mortimer M. Caplin, Commissioner of Internal Revenue and The United States National Bank of Portland (Oregon), Appellants, v. Egon D. AREND and Mela K. Arend, Appellees.

United States Court of Appeals for the Ninth Circuit

February 26, 1963

313 F.2d 79

Perry A. De MASTERS, Internal Revenue Agent, Internal Revenue Service, Arthur G. Erickson, District Director of Internal Revenue, Mortimer M. Caplin, Commissioner of Internal Revenue and The United States National Bank of Portland (Oregon), Appellants, v. Egon D. AREND and Mela K. Arend, Appellees.

United States Court of Appeals for the Ninth Circuit

February 26, 1963

313 F.2d 79

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