U.S. Court of Appeals for the Ninth Circuit, 1955

Estate of Louis Richards, Deceased v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided April 25, 1955 · Byrne, Chambers, Mathews, Per Curiam

221 F.2d 808; 47 A.F.T.R. (P-H) 778; 1955 U.S. App. LEXIS 5147 (Federal Reporter, Second Series)

Counsel

Samuel Taylor, Walter G. Schwartz, San Francisco, Cal., for appellant., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Howard P. Locke, Davis W. Morton, Jr., Sp. Assts. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Cases that cite this one

9 later published cases cite this decision. The 8 that cite it most often are listed here.

Crosley v. Commissioner (United States Tax Court 1966)
Estate of Balazs v. Commissioner (United States Tax Court 1981)
Estate of Barton v. Commissioner (United States Tax Court 1972)
Mudge v. Commissioner (United States Tax Court 1956)
Sheldon v. Commissioner (United States Tax Court 1956)
Estate of Mudge v. Commissioner (United States Tax Court 1956)
Estate of Sheldon v. Commissioner (United States Tax Court 1956)
Estate of Aaron v. Commissioner (3d Cir. 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

PER CURIAM.

The Tax Court’s decision, 20 T.C. 904, is affirmed upon the authority of Estate of Heidt v. Commissioner, 9 Cir., 170 F.2d 1021, affirming 8 T.C. 969; Steen v. United States, 9 Cir., 195 F.2d 379, certiorari denied 344 U.S. 822, 73 S.Ct. 21, 97 L.Ed. 640.

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