ESTATE OF DIXON

No. 80-7199.

666 F.2d 386 (1982)

ESTATE OF Lucius Earl DIXON, C. G. Vaughan, Executor, Petitioner, Lois K. DIXON, Intervenor-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 22, 1982.


Attorney(s) appearing for the Case

Malcolm George Smith, Michael S. Fernhoff, Sheppard, Mullin, Richter & Hampton, Los Angeles, Cal., argued, for intervenor-appellant; Thomas R. Sheppard, Los Angeles, Cal., on brief.

David I. Pincus, Dept. of Justice, Washington, D. C., argued, for respondent-appellee; M. Carr Ferguson, Dept. of Justice, Richard Farber, Washington, D. C., on brief.

Kindel & Anderson, Los Angeles, Cal., for amicus.

Before GOODWIN, KENNEDY and REINHARDT, Circuit Judges.


GOODWIN, Circuit Judge.

The Tax Court denied the petition of Lois K. Dixon to intervene in proceedings between the trustee of a trust and the Commissioner to determine the taxable value of a decedent's estate. This appeal presents two1 questions:

(1) Was the denial of intervention an appealable order?

(2) If so, was the denial an abuse of discretion?

The Commissioner issued...

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