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U.S. Court of Appeals for the Ninth Circuit, 1948

Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE

Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE
U.S. Court of Appeals for the Ninth Circuit · Decided December 13, 1948 · Mathews and Stephens, Circuit Judges, and Driver, District Judge
170 F.2d 1021 (Federal Reporter, Second Series)
Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE

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Opinion

170 F.2d 1021 (1948)

ESTATE of Joseph H. HEIDT, Deceased, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 11758.

United States Court of Appeals Ninth Circuit.

December 13, 1948.

Ralph W. Smith, Oliver O. Clark, John Moore Robinson, and Robert Himrod, all of Los Angeles, Cal. (R. A. Luce, of Washington, D. C., of counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Austin Hoyt, Sp. Assts. to Atty. Gen., for respondent.

Leon B. Brown and John W. Ervin, both of Los Angeles, Cal., amici curiae.

*1022 Before MATHEWS and STEPHENS, Circuit Judges, and DRIVER, District Judge.

PER CURIAM.

The decision of the Tax Court, 8 T.C. 969, is affirmed.

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