PARROTT ESTATE CO. v. McLAUGHLIN

No. 8080.

89 F.2d 188 (1937)

PARROTT ESTATE CO. v. McLAUGHLIN.

Circuit Court of Appeals, Ninth Circuit.

March 29, 1937.


Attorney(s) appearing for the Case

F. Eldred Boland, J. W. Radil, R. M. Sims, Jr., and Knight, Boland & Riordan, all of San Francisco, Cal., for appellant.

H. H. McPike, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., and Robert H. Jackson, Asst. U. S. Atty. Gen., and Sewall Key, F. W. Dewart, J. Louis Monarch, and F. A. Michels, Sp. Assts. to Atty. Gen., for appellee.

Before WILBUR, GARRECHT, and HANEY, Circuit Judges.


WILBUR, Circuit Judge.

The appellant seeks to recover income taxes amounting to $1,086.47 because in estimating the taxes the Commissioner refused a deduction from appellant's gross income of the sum of $11,524.03 which it had paid during the year ending December 31, 1926, as inheritance taxes levied by the state of California. It appeals from the judgment against it.

The appellant corporation was organized as a family corporation by the heirs, legatees, devisees...

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