Case Name: ESTATE of Ralph RAINGER, Deceased, Elizabeth Rainger, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1950-08-22
Citations: 183 F.2d 587
Docket Number: No. 12419
Parties: ESTATE of Ralph RAINGER, Deceased, Elizabeth Rainger, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before STEPHENS and BONE, Circuit Judges, McLAUGHLIN, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 183
Pages: 587–587

Head Matter:
ESTATE of Ralph RAINGER, Deceased, Elizabeth Rainger, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12419.
United States Court of Appeals Ninth Circuit.
Aug. 22, 1950.
Harry J. Miller, Los Angeles, Cal., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott and Carlton Fox, Sp. Assts. Atty, Gen., for respondent.
Before STEPHENS and BONE, Circuit Judges, McLAUGHLIN, District Judge.

Opinion:
PER CURIAM.
The judgment of the Tax Court is affirmed. 12 T.C. 483.