Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Daniel GARTLING, Deceased, and R. N. Weaver, Executor, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1948-10-21
Citations: 170 F.2d 73
Docket Number: No. 11826
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Daniel GARTLING, Deceased, and R. N. Weaver, Executor, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 170
Pages: 73–74

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Daniel GARTLING, Deceased, and R. N. Weaver, Executor, Respondent.
No. 11826.
United States Court of Appeals Ninth Circuit.
Oct. 21, 1948.
Theron Lamar Caudle, Asst. Atty Gen., and Lee A. Jackson and Hilbert P. Zarky, Sp. Assts., for petitioner.
D. Webster Egan, of Los Angeles, Cal., for respondent.
Before MATHEWS, STEPHENS, and BONE, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed upon the authority of Stilgenbaur v. United States, 9 Cir., 115 F.2d 283.