313 F.2d 668 (9th Cir. 1963), 17898, United States v. Michaelsen

Citation: 313 F.2d 668

Party Name: UNITED STATES of America, Appellant, v. Howard K. MICHAELSEN and Fayetta M. Michaelsen, Appellees. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elmer R. JOHNSON and Bernice E. Johnson, Respondents.

Case Date: January 31, 1963

Court: U.S. Court of Appeals — Ninth Circuit