Estate of Richards v. C.I.R

Full title: ESTATE of Louis RICHARDS, deceased, Petitioner, v. COMMISSIONER OF…

Court: United States Court of Appeals, Ninth Circuit

Date published: Apr 25, 1955

221 F.2d 808 (9th Cir. 1955)

Opinion

No. 14267.

April 25, 1955.

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

Samuel Taylor, Walter G. Schwartz, San Francisco, Cal., for appellant.

H. Brain 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.

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.