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ESTATE OF NUTT v. C. I. R.

Nos. 24531, 24532.

447 F.2d 1109 (1971)

ESTATE of John F. NUTT, Deceased, et al., Petitioners and Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent and Appellee. Eileen M. NUTT, Petitioner and Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent and Appellee.

United States Court of Appeals, Ninth Circuit.

August 18, 1971.

Attorney(s) appearing for the Case

William Lee McLane, of McLane & McLane, Phoenix, Ariz., for petitioners-appellants.

Lee A. Jackson, Elmer J. Kelsey, Carolyn R. Just, of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Washington, D. C., for respondent-appellee.

Jack Rappeport, Tucson, Ariz., Ryley, Carlock & Ralston, Phoenix, Ariz., amicus curiae.

Before CHAMBERS, JERTBERG and KOELSCH, Circuit Judges.

CHAMBERS, Circuit Judge:

The decision of the tax court is reversed and a decision should be entered for petitioners.

This case has been here before. See Nutt v. C.I.R., 351 F.2d 452 (9th Cir. 1965) and Nutt v. C.I.R., published as an Appendix hereto.

This opinion assumes familiarity with both decisions.

On the second remand the tax court found 75 shares of stock of Rancho Tierra Prieta in the name of John Nutt...

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