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MORRIS TRUSTS, NOS. 401-410 v. C. I. R.

Nos. 24097-24100.

427 F.2d 1361 (1970)

Estelle MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases). B. R. MORRIS TRUSTS, NOS. 401-410, Nathan Schwartz, Trustee, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant (two cases).

United States Court of Appeals, Ninth Circuit.

June 16, 1970.

Attorney(s) appearing for the Case

Kenneth L. Gross (argued), Tax Division, Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Lee A. Jackson, William A. Friedlander, Elmer J. Kelsey, Dept. of Justice, Washington, D. C., for appellant.

Alan N. Halkett (argued), William R. Nicholas, Latham & Watkins, Los Angeles, Cal., for appellees.

Before MERRILL and HUFSTEDLER, Circuit Judges, and BYRNE, District Judge.

PER CURIAM:

We adopt the views of the majority of the Tax Court and for the reasons stated in that opinion we affirm the judgments from which these consolidated appeals are taken. The opinion of the Tax Court is reported at 51 T.C. 20.

The decisions of the Tax Court are affirmed.

BYRNE, District Judge:

I respectfully dissent.

I agree with the dissenting Tax Court judges that "in truth and substance (there...

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