Case Name: Alice McCourt LAMM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1951-12-17
Citations: 192 F.2d 1017
Docket Number: No. 12828
Parties: Alice McCourt LAMM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 192
Pages: 1017–1017

Head Matter:
Alice McCourt LAMM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12828.
United States Court of Appeals Ninth Circuit.
Dec. 17, 1951.
Harry R. Horrow, Francis N. Marshall, Claude H. Hogan, Jr. and Thomas E. Haven, all of San Francisco, Cal., for petitioner.
Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Morton K. Rothschild and Harry Marselli, Sp. Assts. to- Atty. Gen., for respondent.
Before MATHEWS, HEALY and POPE, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed on the grounds and for the reasons stated in its opinion, 15 T.C. 305.