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ESTATE OF MELCHER v. C. I. R.

Nos. 71-1650, 71-1651, 71-2377 and 71-2378.

476 F.2d 398 (1973)

ESTATE of Martin M. MELCHER, etc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE of Martin M. MELCHER, etc., Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

March 20, 1973.

Attorney(s) appearing for the Case

Hilbert P. Zarky (argued), of Mitchell, Silberberg & Knupp, Los Angeles, Cal., for petitioners-appellants.

Janet R. Spragens, Atty. (argued), Thomas L. Stapleton, Meyer Rothwacks, Attys., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before DUNIWAY and HUFSTEDLER, Circuit Judges, and ZIRPOLI, District Judge.

OPINION

ZIRPOLI, District Judge.

Appellants Doris Day Melcher and the estate of her deceased husband, Martin M. Melcher, appeal parts of a Tax Court decision assessing tax deficiencies for the years 1953 through 1956 and finding an overpayment for the year 1957. In those years Martin Melcher and his wife filed joint tax returns, which included income and deductions claimed on account of a tax avoidance scheme, a Livingstone-type transaction, in which the...

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