Case Name: ESTATE of Isadore ZELLERBACH, Deceased. J. David ZELLERBACH and Harold L. Zellerbach, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1948-08-12
Citations: 169 F.2d 275
Docket Number: No. 11795
Parties: ESTATE of Isadore ZELLERBACH, Deceased. J. David ZELLERBACH and Harold L. Zellerbach, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 169
Pages: 275–275

Head Matter:
ESTATE of Isadore ZELLERBACH, Deceased. J. David ZELLERBACH and Harold L. Zellerbach, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11795.
Circuit Court of Appeals. Ninth Circuit.
Aug. 12, 1948.
As Amended Oct. 12, 1948.
Philip S. Ehrlich and Albert A. Axelrod, both of San Francisco, Cal., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, George A. Stinson, Helen Goodner, and Carlton Fox, Sp. Assts. to Atty. Gen., for respondent.
Before MATHEWS, STEPHENS, and ORR, Circuit Judges.

Opinion:
PER CURIAM.
0n the grounds afld for the reasons state¿ jn its opinion, the decision of the Tax Court is affirmed. 9 T.C. 89.