ESTATE OF RICHARDS v. COMMISSIONER OF INTERNAL REVENUE

No. 14267.

221 F.2d 808 (1955)

ESTATE of Louis RICHARDS, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

April 25, 1955.


Attorney(s) appearing for the Case

Samuel Taylor, Walter G. Schwartz, San Francisco, Cal., for appellant.

H. Brain Holland, Asst. Atty. Gen., Ellis N. Slack, Howard P. Locke, Davis W. Morton, Jr., Sp. Assts. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Before MATHEWS and CHAMBERS, Circuit Judges, and BYRNE, District Judge.


PER CURIAM.

The Tax Court's decision, 20 T.C. 904, is affirmed upon the authority of Estate of Heidt v. Commissioner, 9 Cir., 170 F.2d 1021, affirming 8 T.C. 969; Steen v. United States, 9 Cir., 195 F.2d 379, certiorari denied 344 U.S. 822, 73 S.Ct. 21...

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