Commissioner of Int. Rev. v. Est. of Gartling

Full title: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Daniel…

Court: United States Court of Appeals, Ninth Circuit

Date published: Oct 21, 1948

170 F.2d 73 (9th Cir. 1948)

Opinion

No. 11826.

October 21, 1948.

Petition to Review a Decision of the Tax Court of the United States.

Theron Lamar Caudle, Asst. Atty Gen., and Lee A. Jackson and Hilbert P. Zarky, Sp. Assts., for petitioner.

D. Webster Egan, of Los Angeles, Cal., for respondent.

Before MATHEWS, STEPHENS, and BONE, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed upon the authority of Stilgenbaur v. United States, 9 Cir., 115 F.2d 283.