
    UNITED STATES of America and Charles E. Reed, Internal Revenue Officer, Collection Division, Internal Revenue Service, Petitioners-Appellees, v. John J. DICKINSON, Respondent-Appellant.
    No. 23927.
    United States Court of Appeals, Ninth Circuit.
    Feb. 10, 1970.
    Rehearing Denied April 22, 1970.
    James A. Struckmeyer, Phoenix, Ariz., for appellant.
    John P. Burke, Joseph M. Howard, Lee A. Jackson, Attys., Tax Div., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Richard K. Burke, U. S. Atty., Phoenix, Ariz., for appellees.
    Before BROWNING, DUNIWAY, and WRIGHT, Circuit Judges.
   ORDER

PER CURIAM.

The judgment is affirmed on the basis of the opinion of the district court. United States v. Dickinson, 308 F.Supp. 900 (D.Ariz.1969).  