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ESTATE OF SIMMIE v. C. I. R.

No. 78-3622.

632 F.2d 93 (1980)

ESTATE of Elfrida G. SIMMIE, Deceased, James H. Hays, Executor, Petitioner-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 5, 1980.

Attorney(s) appearing for the Case

Eugene J. Brenner, Janin, Morgan & Brenner, San Francisco, Cal., argued for petitioner-appellants; Michael L. Curtis, San Francisco, Cal., on brief.

Gary Allen, Atty., Dept. of Justice, Washington, D.C., argued for C.I.R.; Mary L. Jennings, Atty., Dept. of Justice, Washington, D.C., on brief.

Before KILKENNY and KENNEDY, Circuit Judges, and GRAY, District Judge.

KILKENNY, Circuit Judge:

This is an appeal by James H. Hays, Executor of the Estate of Elfrida G. Simmie, Deceased, from a judgment of the Tax Court in which appellant protested the determination by the Commissioner of an estate tax deficiency of $21,783.72 for the estate tax return filed November 24, 1971. The Commissioner determined that the value of the life estate owned by decedent, for the purpose of ascertaining her gross estate,

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