Case Name: ESTATE of Mabel COCHRAN, Deceased; Sidney Elmer COCHRAN and Donald Robert Cochran, Executors, and Joseph E. Cochran, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1952-11-12
Citations: 201 F.2d 365
Docket Number: No. 13147
Parties: ESTATE of Mabel COCHRAN, Deceased; Sidney Elmer COCHRAN and Donald Robert Cochran, Executors, and Joseph E. Cochran, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HEALY, BONE, and POPE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 201
Pages: 365–366

Head Matter:
ESTATE of Mabel COCHRAN, Deceased; Sidney Elmer COCHRAN and Donald Robert Cochran, Executors, and Joseph E. Cochran, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13147.
United States Court of Appeals Ninth Circuit.
Nov. 12, 1952.
Rehearing Denied Jan. 23, 1953.
Eli Freed and Emmett Gcbauer, San Francisco, Cal., for petitioner.
Ellis N. Slack, Acting Asst. Atty. Gen., Charles S. Lyon, Asst. Gen. Counsel, Washington, D. C., A. F. Prescott, Fred E. Youngman and Joseph F. Goetten, Sp. Assts. to Atty. Gen., for respondent.
Before HEALY, BONE, and POPE, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed for the reasons given in the opinion of the Tax Court, entered July 12, 1951, Tax Court docket Nos. 26,266 and .26,267.
On Petition for Rehearing
Rehearing denied.