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BANK OF CALIFORNIA v. COMMISSIONER OF INTERNAL REVENUE

No. 10083.

133 F.2d 428 (1943)

BANK OF CALIFORNIA, NATIONAL ASS'N, et al., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

January 29, 1943.

Attorney(s) appearing for the Case

Joseph D. Brady, of Los Angeles, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Bernard Chertcoff, and Samuel H. Levy, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.

MATHEWS, Circuit Judge.

Petitioners, executors of the last will of Harriet Emily Barneson, hereafter called decedent, seek reversal of a decision of the Board of Tax Appeals1 which determined that there was a deficiency of $25,943.69 in respect of estate taxes owing by them as such executors. Reversal is sought on two grounds:

1. That the Board erred in finding that at the time of decedent's death, April 14, 1936, the fair market...

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