Commissioner of Internal Revenue v. ESTATE OF THE DANIEL GARTLING

U.S. Court of Appeals for the Ninth Circuit October 21, 1948

Commissioner of Internal Revenue v. ESTATE OF THE DANIEL GARTLING, 170 F.2d 73 (9th Cir. 1948)

Opinion

170 F.2d 73 (1948)

No. 11826.

United States Court of Appeals Ninth Circuit.

October 21, 1948.

*74 Theron Lamar Caudle, Asst. Atty Gen., and Lee A. Jackson and Hilbert P. Zarky, Sp. Assts., for petitioner.

D. Webster Egan, of Los Angeles, Cal., for respondent.

Before MATHEWS, STEPHENS, and BONE, Circuit Judges.

The decision of the Tax Court is affirmed upon the authority of Stilgenbaur v. United States, 9 Cir., 115 F.2d 283.