U.S. Court of Appeals for the Ninth Circuit, 1971

Estate of Morgan v. Commissioner

Estate of Morgan v. Commissioner
U.S. Court of Appeals for the Ninth Circuit · Decided October 21, 1971
448 F.2d 1397; 28 A.F.T.R.2d (RIA) 71 (Federal Reporter, Second Series)

Estate of Morgan v. Commissioner

Opinion of the Court

PER CURIAM:

Appeal from the decision of the Tax Court which is reported at 52 T.C. 478. We are of the Opinion that the decision should be affirmed for the reasons stated in the opinion of the Tax Court. See also Minot Fed. Sav. & Loan Assn. v. United States, 8 Cir., 1970, 435 F.2d 1368.

Affirmed.

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