Court Opinion

ID: 236494
Source: CourtListenerOpinion
Date Created: 2011-08-23 08:31:32+00
Date Added: 2024-06-11T17:29:55.460244
License: Public Domain

221 F.2d 808
55-1 USTC  P 11,535
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.
PER CURIAM.

1
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.