ESTATE OF HEDRICK v. C. I. R.

No. 20005.

406 F.2d 587 (1969)

ESTATE of Walburga HEDRICK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

January 6, 1969.


Attorney(s) appearing for the Case

Charles I. Rosin (argued), Los Angeles, Cal., for appellant.

Mitchell Rogovin, Chief Counsel, I.R.S., Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacs, Gilbert E. Andrews, Fred E. Youngman, Fred Becker, Harry Marselli, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before CHAMBERS and JERTBERG, Circuit Judges, and CROCKER, District Judge.


CHAMBERS, Circuit Judge:

This tax case has its roots in a lease made by Walburga Oesterreich, later Walburga Hedrick, with Wilshire Amusement Corporation, predecessor of Wilshire Holding Corporation. The lease was for 68 years and dated September 11, 1929. At the end of the term, there was an option to acquire the property for a ten dollar payment.

A prerequisite for the reading of this opinion is a familiarity with the prior opinions on this same lease:<...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases