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ESTATE OF SCHMIDT v. C. I. R.

No. 19809.

355 F.2d 111 (1966)

ESTATE of Heinz SCHMIDT, Deceased, and Charlotte Schmidt, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

January 11, 1966.

Attorney(s) appearing for the Case

Max Weingarten, Bronson, Bronson & McKinnon, San Francisco, Cal., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Michael Mulroney, Jack Levin, Attys. Dept. of Justice, Washington, D. C., for respondent.

Irell & Manella, Edmund M. Kaufman, Ronald L. Blanc, Beverly Hills, Cal., amici curiæ.

Before HAMLEY, JERTBERG and DUNIWAY, Circuit Judges.

DUNIWAY, Circuit Judge:

This is a petition to review a decision of the Tax Court of the United States, reported at 42 T.C. 1130. We reverse.

The facts are not in dispute. From 1935 until June 30, 1959 taxpayer husband1 operated a business as a single proprietorship. Pursuant to permission given by the Commissioner of Internal Revenue, the business, which...

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