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

No. 17656.

314 F.2d 79 (1963)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Elizabeth W. VEASE, Deceased, James L. Vease, Executor, Respondents.

United States Court of Appeals Ninth Circuit.

Rehearing Denied February 26, 1963.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, I. Henry Kutz, Michael I. Smith and Richard Roberts, Attorneys, Department of Justice, Washington, D. C., for petitioner.

Alfred E. Lindbloom and Laurence A. Masselink, Detroit, Mich., for respondent.

Before HAMLEY and DUNIWAY, Circuit Judges, and CROCKER, District Judge.


HAMLEY, Circuit Judge.

The Commissioner of Internal Revenue asserted an estate tax deficiency of $374,243.55 against the estate of Elizabeth W. Vease. The Tax Court redetermined the deficiency to be $539.83. The Commissioner has petitioned this court to review the Tax Court's decision. The findings of fact and opinion of the Tax Court are reported in 35 T.C. 1184. We have jurisdiction under section 7482 of the Internal Revenue Code...

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