Case Name: Estelle MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases); B. R. MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases)
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1970-06-16
Citations: 427 F.2d 1361
Docket Number: Nos. 24097-24100
Parties: Estelle MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases). B. R. MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases).
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 427
Pages: 1361–1364

Head Matter:
Estelle MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases). B. R. MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases).
Nos. 24097-24100.
United States Court of Appeals, Ninth Circuit.
June 16, 1970.
Kenneth L. Gross (argued), Tax Division, Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Lee A. Jackson, William A. Friedlander, Elmer J. Kelsey, Dept, of Justice, Washington, D. C., for appellant.
Alan N. Halkett (argued), William R. Nicholas, Latham & Watkins, Los Angeles, Cal., for appellees.
Before MERRILL and HUFSTEDLER, Circuit Judges, and BYRNE, District Judge.
Hon. Wm. M. Byrne, Senior Judge, United States District Court, Central District of California, sitting by designation.

Opinion:
PER CURIAM:
We adopt the views of the majority of the Tax Court and for the reasons stated in that opinion we affirm the judgments from which these consolidated appeals are taken. The opinion of the Tax Court is reported at 51 T.C. No. 20.
The decisions of the Tax Court are affirmed.