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ESTATE OF SPARLING

No. 75-1808.

552 F.2d 1340 (1977)

ESTATE of Isabelle M. SPARLING, Deceased. CROCKER CITIZENS NATIONAL BANK, Trustee, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Ninth Circuit.

May 2, 1977.

Attorney(s) appearing for the Case

Jonathan S. Cohen, argued, Atty., Tax Division, U. S. Dept. of Justice, Myron C. Baum, Gilbert E. Andrews, Chief, Washington, D. C., for appellant.

Alton G. Harmon, argued, Pasadena, Cal., for appellee.

Before TRASK and ANDERSON, Circuit Judges, and TAKASUGI, District Judge.

TAKASUGI, District Judge:

The Commissioner of Internal Revenue appeals from a portion of a decision of the United States Tax Court allowing the Estate of Isabelle M. Sparling a credit against tax under § 2013 of the Internal Revenue Code of 1954,1 26 U.S.C. § 2013. The opinion of the Tax Court is reported at 60 T.C. 330. This Court has jurisdiction under 26 U.S.C. § 7482.

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