Case Name: Myron SELZNICK'S ESTATE, Deceased, and Bank of America National Trust & Savings Association, David O. Selznick and Charles H. Sachs, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1952-04-11
Citations: 195 F.2d 735
Docket Number: No. 12980
Parties: Myron SELZNICK’S ESTATE, Deceased, and Bank of America National Trust & Savings Association, David O. Selznick and Charles H. Sachs, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 195
Pages: 735–735

Head Matter:
Myron SELZNICK’S ESTATE, Deceased, and Bank of America National Trust & Savings Association, David O. Selznick and Charles H. Sachs, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12980.
United States Court of Appeals Ninth Circuit.
April 11, 1952.
Walter L. Nossaman, Joseph D. Brady, Los Angeles, Cal., for petitioners.
Ellis N. Slack, Acting Asst. Atty. Gen., Lee A. Jackson, L. W. Post, Louise Foster, Sp. Assts. to Atty. Gen., for respondents.
Before MATHEWS and ORR, Circuit Judges, and YANKWICH, District Judge.

Opinion:
PER CURIAM.
On 'the grounds and for the reasons stated in its opinion, 15 T.C. 716, the decision of the Tax Court is affirmed.