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

No. 18203.

322 F.2d 956 (1963)

ESTATE of E. W. CHISM, Deceased, Clara Chism, Executrix, and Clara Chism, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied October 22, 1963.


Attorney(s) appearing for the Case

Kent & Brookes, Valentine Brookes, Paul E. Anderson, and Richard A. Wilson, San Francisco, Cal., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter and Ralph A. Muoio, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before ORR, HAMLEY and BROWNING, Circuit Judges.


HAMLEY, Circuit Judge.

This is a proceeding to review a decision of the Tax Court redetermining deficiencies in the income taxes of E. W. Chism and his wife, Clara Chism, for the years 1952 through 1956. Clara Chism appears in her own right and as executrix of the estate of her deceased husband who died on December 27, 1956.

During the years in question the Chisms and their daughter, Alice Jane Frazer, owned all of...

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