COMMISSIONER OF INTERNAL REVENUE v. CLISE

No. 9652.

122 F.2d 998 (1941)

COMMISSIONER OF INTERNAL REVENUE v. CLISE et al.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied November 13, 1941.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Joseph M. Jones, and Alexander Tucker, Sp. Assts. to the Atty. Gen., for petitioner.

Warren H. Lewis, K. I. Ghormley, and Wendell W. Black, all of Seattle, Wash., for respondents.

Before GARRECHT, HANEY, and HEALY, Circuit Judges.


GARRECHT, Circuit Judge.

Anna Herr Clise died February 11, 1936, when nearly seventy years of age. In due time an Estate Tax Return on behalf of the decedent's estate was filed with the Collector of Internal Revenue for the District of Washington. Though Mrs. Clise was a woman of considerable wealth, the Estate Tax Return filed in behalf of her estate disclosed no tax liability. The Commissioner of Internal Revenue, however, after consideration of the matters involved...

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