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C. I. R. v. LONG'S ESTATE

Nos. 17470-17472.

304 F.2d 136 (1962)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Robert Louis LONG, a Minor, by Louis F. Long, His Guardian, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Shirley Jean LONG, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Frances M. LONG, Respondent.

United States Court of Appeals Ninth Circuit.

May 25, 1962.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Morton K. Rothschild, Attys., Dept. of Justice, Tax Division, Washington, D. C., for petitioner.

John E. Madden. Phoenix, Ariz., for respondent.

Before POPE, HAMLIN and DUNIWAY, Circuit Judges.

HAMLIN, Circuit Judge.

After receiving timely notices of deficiencies for income taxes from the Commissioner of Internal Revenue, respondent herein, covering the taxable years 1951 and 1953 taxpayers in No. 17470, No. 17471 and No. 17472, on June 4, 1956, filed timely petitions in the Tax Court for redeterminations of those deficiencies under the provisions of section 272(a) (1) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 272(a) (1).

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