206 F.2d 925
53-2 USTC  P 9571
Robert A. RIDDELL, Collector of Internal Revenue for theSixth Collection District of California, Appellant,v.LA JOLLA CASA DE MANANA, Appellee.
No. 13662.
United States Court of AppealsNinth Circuit.
Sept. 22, 1953.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, John J. Kelley, Jr., Sp. Assts. to Atty. Gen., Alonzo Watson, Sp. Asst. to Atty. Gen., Washington, D.C., Walter S. Binns, U.S. Atty., E. H. Mitchell and Edward R. McHale, Asst. U.S. Attys., Los Angeles, Cal., for appellant.
W. I. Titus, Los Angeles, Cal., Harry B. Jones, and R. B. Hooper, Seattle, Wash., for appellee.
Before HEALY, BONE, and POPE, Circuit Judges.
PER CURIAM.


1
The judgment is affirmed for the reasons given in the opinion of the trial court, D.C., 106 F.Supp. 132.

