Case Name: Robert J. KOSHLAND, as Executor of the Last Will and Testament of Corinne S. Koshland, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1954-11-19
Citations: 216 F.2d 751
Docket Number: No. 13857
Parties: Robert J. KOSHLAND, as Executor of the Last Will and Testament of Corinne S. Koshland, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 216
Pages: 751–751

Head Matter:
Robert J. KOSHLAND, as Executor of the Last Will and Testament of Corinne S. Koshland, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13857.
United States Court of Appeals Ninth Circuit.
Nov. 19, 1954.
Willard L. Ellis, Harold L. Levy, San Francisco, Cal., for petitioner.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Joseph F. Goetten, Loring M. Post, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Washington, D. C., Bureau of Internal Revenue, for respondent.
Before HEALY and ORR, Circuit Judges, and WIIG, District Judge.

Opinion:
PER CURIAM.
The judgment of the Tax Court is affirmed for the reasons stated in its opinion, 19 T.C. 860. See, also United States v. Wharton, 5 Cir., 207 F.2d 526.