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ESTATE OF CHRIST v. C. I. R.

Nos. 71-1229 to 71-1231.

480 F.2d 171 (1973)

ESTATE of Daisy F. CHRIST, Deceased, Robert Johnson Christ, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

May 9, 1973.

Attorney(s) appearing for the Case

Charles J. Leighton, Jr. (argued), Donald B. Falconer, Helzel, Leighton, Brunn & Deal, Oakland, Cal., for petitioner-appellant.

Stephen Schwartz (argued), Johnnie M. Walters, Asst. U. S. Atty., Meyer Rothwacks, Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before GOODWIN and WALLACE, Circuit Judges, and CURTIS, District Judge.

ALFRED T. GOODWIN, Circuit Judge:

The only issue in these consolidated income and estate tax cases is the value of the interest received by the decedent, Daisy F. Christ, when she elected to take under the will of her deceased husband, Andrew, in 1952. The Tax Court resolved the issue adversely to the taxpayer, 54 T.C. 493 (1970). We affirm.

When her husband died, Mrs. Christ was faced with a choice open to many California widows...

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