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C. I. R. v. JOHN DANZ CHARITABLE TRUST

No. 16729.

284 F.2d 726 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. JOHN DANZ CHARITABLE TRUST, Respondent.

United States Court of Appeals Ninth Circuit.

November 26, 1960.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Helen A. Buckley, Attys., Department of Justice, Washington, D. C., for petitioner.

F. A. LeSourd, LeSourd, Patten & Adams, Seattle, Wash., for respondent.

Before CHAMBERS, Chief Judge, and JERTBERG and KOELSCH, Circuit Judges.

JERTBERG, Circuit Judge.

Before us is a petition to review a decision of the Tax Court of the United States, 1959, 32 T.C. 469, which ordered and decided that there were no deficiencies in income tax for the taxable years 1948, 1950, 1953 and 1954. The proceedings in the Tax Court were instituted by the respondent to review a determination by the Commissioner of Internal Revenue that respondent had an income tax deficiency of $57,553...

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