Estate of McClatchy v. Commissioner

U.S. Court of Appeals for the Ninth Circuit February 13, 1950

Estate of McClatchy v. Commissioner, 179 F.2d 678 (9th Cir. 1950)

Opinion of the Court

PER CURIAM.

Here for review are three decisions of the Tax Court—a decision holding that there was' a deficiency of $8,639.38 in respect of the income tax of the estate of Ella K. McClatchy, deceased, for 1942, and that there was a deficiency of $1,731.25 in respect of the income and victory tax of said estate for 1943; a decision holding that there was a deficiency of $213.54 in respect of the income and victory tax of Charlotte Maloney for 1943; and a decision holding that there was a deficiency of $2,904.43 in respect of the income and victory tax of Eleanor McClatchy for 1943. The reasons for these decisions are well stated in the Tax Court’s opinion (12 T.C. 370). We agree with what is said in that opinion. Accordingly, these decisions are affirmed.

Reference

Full Case Name: ESTATE of Ella K. McCLATCHY, and Eleanor McClatchy and Charlotte Maloney, Executrices v. COMMISSIONER OF INTERNAL REVENUE, Respondent Charlotte MALONEY v. COMMISSIONER OF INTERNAL REVENUE, Respondent Eleanor McCLATCHY v. COMMISSIONER OF INTERNAL REVENUE
Status: Published