245 F2d 244 United States v. E Herbkersman E

245 F.2d 244

57-1 USTC P 9667

UNITED STATES of America, Appellant,
Arthur E. HERBKERSMAN and Beatrice E. Herbkersman, Appellees.

No. 12720.

United States Court of Appeals Sixth Circuit.

April 8, 1957.

Hugh K. Martin and Richard H. Pennington, Cincinnati, Ohio, H. Brian Holland, Ellis N. Slack, and Harlan Pomeroy, Washington, D.C., for appellant.

Arthur E. Herbkersman, Cincinnati, Ohio, for appellees.

Before McALLISTER and STEWART, Circuit Judges, and STARR, District Judge.


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The judgment of the district court, D.C., 133 F.Supp. 495, is affirmed upon the authority of Haynes v. United States, 353 U.S. 81, 77 S.Ct. 649, 1 L.Ed.2d 671.