Case ID: f2d_221/html/0808-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

ESTATE of Louis RICHARDS, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 14267.
    United States Court of Appeals Ninth Circuit.
    April 25, 1955.
    Samuel Taylor, Walter G. Schwartz, San Francisco, Cal., for appellant.
    H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Howard P. Locke, Davis W. Morton, Jr., Sp. Assts. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.
    Before MATHEWS and CHAMBERS, Circuit Judges, and BYRNE, District Judge.
   PER CURIAM.

The Tax Court’s decision, 20 T.C. 904, is affirmed upon the authority of Estate of Heidt v. Commissioner, 9 Cir., 170 F.2d 1021, affirming 8 T.C. 969; Steen v. United States, 9 Cir., 195 F.2d 379, certiorari denied 344 U.S. 822, 73 S.Ct. 21, 97 L.Ed. 640.