TOOLEY v. COMMISSIONER OF INTERNAL REVENUE

No. 9743.

121 F.2d 350 (1941)

TOOLEY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 10, 1941.


Attorney(s) appearing for the Case

Byron Coleman, of San Francisco, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Warner W. Gardner, and O. W. Hammonds, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


DENMAN, Circuit Judge.

Homer H. Tooley, as executor of the will of Carrie M. Botts, who had been the widow of J. M. Botts, seeks review of a decision of the United States Board of Tax Appeals holding that her estate is the transferee, under section 311 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Code, § 311, of certain assets of the estate of J. M. Botts, and liable as such transferee for the federal tax of Mr. Botts' income for the calendar year 1933. No...

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