Docket No. 13633. January 21, 1975. Appeal from Superior Court of Riverside County, No. 28718, Leo A. Deegan, Judge. COUNSEL Rager, Rager, Winstead Bright and Henry F. Rager for Petitioner and Appellant. Sullivan Brown, William H. Sullivan and John Adler for Objector and Respondent. OPINION KAUFMAN, J. Annette Atherley (hereafter "Annette") appeals from determination of heirship in the estate of Harold Atherley (hereafter "Harold"). Harold died intestate September 2, 1969. Annette and Ruth Atherley
Nos. 76-1191, 76-1192. March 29, 1977. Charles A. Lane, Schwartz Lane, San Francisco, Cal., on brief, for appellants. Meade Whitaker, Chief Counsel, I.R.S., Washington, D.C., Scott Crampton, Gilbert E. Andrews, Elmer J. Kelsey, Tax Div., Dept. of Justice, Washington, D.C., on brief, for appellee. On Appeal from the Decisions of the United States Tax Court. Before CHOY and KENNEDY, Circuit Judges, and WILLIAMS, District Judge. The Honorable David W. Williams, United States District Judge for the Central