Alice McCourt Lamm v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit December 17, 1951

Alice McCourt Lamm v. Commissioner of Internal Revenue, 192 F.2d 1017 (9th Cir. 1951)

Opinion

192 F.2d 1017

52-1 USTC P 9120

Alice McCourt LAMM, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 12828.

United States Court of Appeals Ninth Circuit.

Dec. 17, 1951.

Petition to Review a Decision of the Tax Court of the United States.

Harry R. Horrow, Francis N. Marshall, Claude H. Hogan, Jr. and Thomas E. Haven, all of San Francisco, Cal., for petitioner.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Morton K. Rothschild and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, HEALY and POPE, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed on the grounds and for the reasons stated in the opinion, 15 T.C. 305.