U.S. Court of Appeals for the Ninth Circuit, 1950

Estate of Ralph Rainger, Deceased, Elizabeth Rainger v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided August 22, 1950

183 F.2d 587 (Federal Reporter, Second Series)

Cases that cite this one

1 later published case cites this decision.

Rose v. Commissioner (United States Tax Court 1955)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

183 F.2d 587

50-2 USTC P 10,778

ESTATE of Ralph RAINGER, Deceased, Elizabeth Rainger,
Executrix, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 12419.

United States Court of Appeals Ninth Circuit.

Aug. 22, 1950.

Harry J. Miller, Los Angeles, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott and Carlton Fox, Sp. Assts. Atty. Gen., for respondent.

Before STEPHENS and BONE, Circuit Judges, McLAUGHLIN, District Judge.

PER CURIAM.

The judgment of the Tax Court is affirmed. 12 T.C. 483.

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