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ESTATE OF BETTIN

No. 74-3350.

543 F.2d 1269 (1976)

ESTATE of Mona BETTIN, Deceased. Fredric BETTIN, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing and Rehearing Denied December 6, 1976.

Attorney(s) appearing for the Case

Leon Fleishman (argued), of Bettin, Fleishman & Swan, Los Angeles, Cal., for petitioner-appellant.

Meade Whitaker, Atty. and Ernest J. Brown, Atty. (both argued), of Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BROWNING and LAY, Circuit Judges, and WATERS, District Judge.

Rehearing and Rehearing In Banc Denied December 6, 1976.

PER CURIAM:

This is an appeal from a decision of the United States Tax Court. The sole issue for consideration in this appeal is whether the Tax Court correctly found that withdrawals by the petitioner of certain amounts from a joint bank account in the names of himself and the decedent did not constitute gifts from the decedent to himself.

Facts

The following facts are adopted...

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