Case Name: ESTATE of Louis RICHARDS, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1955-04-25
Citations: 221 F.2d 808
Docket Number: No. 14267
Parties: ESTATE of Louis RICHARDS, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 221
Pages: 808–808

Head Matter:
ESTATE of Louis RICHARDS, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 14267.
United States Court of Appeals Ninth Circuit.
April 25, 1955.
Samuel Taylor, Walter G. Schwartz, San Francisco, Cal., for appellant.
H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Howard P. Locke, Davis W. Morton, Jr., Sp. Assts. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.
Before MATHEWS and CHAMBERS, Circuit Judges, and BYRNE, District Judge.

Opinion:
PER CURIAM.
The Tax Court's decision, 20 T.C. 904, is affirmed upon the authority of Estate of Heidt v. Commissioner, 9 Cir., 170 F.2d 1021, affirming 8 T.C. 969; Steen v. United States, 9 Cir., 195 F.2d 379, certiorari denied 344 U.S. 822, 73 S.Ct. 21, 97 L.Ed. 640.