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HILTON v. C. I. R.

No. 80-7654.

671 F.2d 316 (1982)

Carol W. HILTON, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 8, 1982.

Rehearing and Rehearing Denied April 28, 1982.

Attorney(s) appearing for the Case

William M. Schindler, San Diego, Cal., argued, for petitioners-appellants; Luce, Forward, Hamilton & Scripps, San Diego, Cal., Alan J. B. Aronsohn, Robinson, Silverman, Pearce, Aronshohn & Berman, New York City, on brief.

Robert S. Pomerance, Washington, D. C., argued, for respondent-appellee; Richard Farber, Michael L. Paup, M. Carr Ferguson, Washington, D. C., on brief.

Before ELY, HUG and ALARCON, Circuit Judges.

Rehearing and Rehearing En Banc Denied April 28, 1982.

PER CURIAM:

The carefully reasoned opinion of the Tax Court is reported at 74 T.C. 305 (1980). The facts are clearly set forth in that opinion. We affirm essentially for the reasons stated in the Tax Court's opinion. In short, we agree that Estate of Franklin v. Commissioner, 544 F.2d 1045 (9th Cir. 1976), applies to this case and...

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