Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CARSON ESTATE COMPANY, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1936-02-11
Citations: 80 F.2d 1007
Docket Number: No. 7900
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CARSON ESTATE COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 80
Pages: 1007–1007

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CARSON ESTATE COMPANY, Respondent.
No. 7900.
Circuit Court of Appeals, Ninth Circuit.
Feb. 11, 1936.
Frank J. Wideman, Asst. Atty. Gen., and Arnold Raum, Sp. Asst, to Atty. Gen., for petitioner.
Joseph D. Brady, of Los Angeles, Cal., for respondent.
Before WILBUR, GARRECHT, and HANEY, Circuit Judges.

Opinion:
PER CURIAM.
Upon consideration of the record and briefs, and after oral argument of counsel for respective parties, ordered decision of BTA affirmed; that a judgment be filed and entered accordingly.