BENJAMIN GINSBERG, PLAINTIFF AND APPELLANT,
v.
UNITED STATES OF AMERICA, APPELLEE

9th Cir. | 1971-07-20
No. 25106
443 F.2d 1362 United States Court of Appeals for the Ninth Circuit (1971)

Opinion of the Court
PER CURIAM:

PER CURIAM:

The order denying relief under Rule 60(b), F.R.Civ.P., from a judgment en tered for a tax liability of Ginsberg is affirmed.

The issue has been here before. Ginsberg v. United States (9th Cir., 1969), 408 F. 2d 1016, and taxpayer lost. Our prior decision concludes Ginsberg now.


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