Estate, Morgan v. Commr., Internal Revenue

Full title: ESTATE of Shirley MORGAN, Deceased, Margaret Morgan, Administratrix, etc.…

Court: United States Court of Appeals, Ninth Circuit

Date published: Oct 21, 1971

448 F.2d 1397 (9th Cir. 1971)

Opinion

Nos. 25534, 25535.

October 21, 1971.

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

Carleton D. Powell (argued), Meyer Rothwacks, Crombie J.D. Garrett, Carolyn R. Just, Dept. of Justice, Lee A. Jackson, Acting Asst. Atty. Gen., Washington, D.C., for respondent-appellant.

Jerry H. Robinson (argued), Keith B. Betzina, Julian N. Stern, of Heller, Ehrman, White McAuliffe, San Francisco, Cal., for petitioners-appellees.

Before DUNIWAY and KILKENNY, Circuit Judges, and THOMPSON, District Judge.^_

_ Honorable Bruce R. Thompson, United States District Judge, District of Nevada, sitting by designation.

PER CURIAM:

Appeal from the decision of the Tax Court which is reported at 52 T.C. 478. We are of the Opinion that the decision should be affirmed for the reasons stated in the opinion of the Tax Court. See also Minot Fed. Sav. Loan Assn. v. United States, 8 Cir., 1970, 435 F.2d 1368.

Affirmed.