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)

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.

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