Case Name: ESTATE of Joseph H. HEIDT, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1948-12-13
Citations: 170 F.2d 1021
Docket Number: No. 11758
Parties: ESTATE of Joseph H. HEIDT, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 170
Pages: 1021–1022

Head Matter:
ESTATE of Joseph H. HEIDT, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11758.
United States Court of Appeals Ninth Circuit.
Dec. 13, 1948.
Ralph W. Smith, Oliver O. Clark, John Moore Robinson, and Robert Himrod, all of Los Angeles, Cal. (R. A. Luce, of Washington, D. C., of counsel), for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Austin Hoyt, Sp. Assts. to Atty. Gen., for respondent.
Leon B. Brown and John W. Ervin, both of Los Angeles, Cal., amici curiae.
Before MATHEWS and STEPHENS, Circuit Judges, and DRIVER, District Judge.

Opinion:
PER CURIAM.
The decision of the Tax Court, S T.C. 969, is affirmed.