LEVY v. COMMISSIONER OF INTERNAL REVENUE

No. 6299.

48 F.2d 725 (1931)

LEVY et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

April 13, 1931.


Attorney(s) appearing for the Case

A. George Bouchard, of Los Angeles, Cal., and Charles F. Blackstock, of Oxnard, Cal., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before RUDKIN, WILBUR, and SAWTELLE, Circuit Judges.


RUDKIN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals redetermining a deficiency in estate taxes. There is no controversy over the facts. Achille Levy, a resident of the state of California, died testate February 20, 1922, leaving a surviving wife. All property owned by the decedent and his wife at the time of his death was acquired during coverture, and was community property under the laws of the state. The petitioners, as executors...

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