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LAMM v. COMMISSIONER OF INTERNAL REVENUE

No. 12828.

192 F.2d 1017 (1951)

Alice McCourt LAMM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 17, 1951.

Attorney(s) appearing for the Case

Harry R. Horrow, Francis N. Marshall, Claude H. Hogan, Jr. and Thomas E. Haven, all of San Francisco, Cal., for petitioner.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Morton K. Rothschild and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, HEALY and POPE, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed on the grounds and for the reasons stated in its opinion, 15 T.C. 305

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