1. Home
  2. Browse Decisions
  3. F.2d
  4. 90 F.2d
  5. 90 F.2d 981 (1937)
 

BANK OF AMERICA NAT. T. & SAV. ASS'N v. COM'R OF INT. REV.

No. 8356.

90 F.2d 981 (1937)

BANK OF AMERICA NAT. TRUST & SAVINGS ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 21, 1937.

Attorney(s) appearing for the Case

Edward Hale Julien, of San Francisco, Cal., for petitioner.

Robert H. Jackson, Asst. U. S. Atty. Gen., and Sewall Key, Norman D. Keller, Louise Foster, and Edward W. Pavenstedt, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, GARRECHT, and HANEY, Circuit Judges.

HANEY, Circuit Judge.

Petitioner filed in this court a petition to review a decision of the Board of Tax Appeals sustaining a determination of respondent that there was a deficiency in the estate tax paid for the year 1932 in connection with the estate of Merton J. Price, deceased.

Decedent and his wife were residents of California, where the community property law prevails. Decedent took out four policies of life...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases