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

Commissioner of Internal Revenue v. ESTATE OF THE DANIEL GARTLING

Commissioner of Internal Revenue v. ESTATE OF THE DANIEL GARTLING
U.S. Court of Appeals for the Ninth Circuit · Decided October 21, 1948 · Mathews, Stephens, and Bone, Circuit Judges
170 F.2d 73 (Federal Reporter, Second Series)

Commissioner of Internal Revenue v. ESTATE OF THE DANIEL GARTLING

Opinion

170 F.2d 73 (1948)

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
ESTATE of Daniel GARTLING, Deceased, and R. N. Weaver, Executor, Respondent.

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.

PER CURIAM.

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

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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