Judges: Mathews and Stephens, Circuit Judges, and Driver, District Judge
Filed: Dec. 13, 1948
Latest Update: Feb. 12, 2020
Summary: 170 F.2d 1021 (1948) ESTATE of Joseph H. HEIDT, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 11758. United States Court of Appeals Ninth Circuit. December 13, 1948. Ralph W. Smith, Oliver O. Clark, John Moore Robinson, and Robert Himrod, all of Los Angeles, Cal. (R. A. Luce, of Washington, D. C., of counsel), for petitioner. Theron Lamar Caudle, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Austin Hoyt, Sp. Assts. to Atty. Gen., for respondent. Leon B. Brow
Summary: 170 F.2d 1021 (1948) ESTATE of Joseph H. HEIDT, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 11758. United States Court of Appeals Ninth Circuit. December 13, 1948. Ralph W. Smith, Oliver O. Clark, John Moore Robinson, and Robert Himrod, all of Los Angeles, Cal. (R. A. Luce, of Washington, D. C., of counsel), for petitioner. Theron Lamar Caudle, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Austin Hoyt, Sp. Assts. to Atty. Gen., for respondent. Leon B. Brown..
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170 F.2d 1021 (1948)
ESTATE of Joseph H. HEIDT, Deceased, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11758.
United States Court of Appeals Ninth Circuit.
December 13, 1948.
Ralph W. Smith, Oliver O. Clark, John Moore Robinson, and Robert Himrod, all of Los Angeles, Cal. (R. A. Luce, of Washington, D. C., of counsel), for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Austin Hoyt, Sp. Assts. to Atty. Gen., for respondent.
Leon B. Brown and John W. Ervin, both of Los Angeles, Cal., amici curiae.
Before MATHEWS and STEPHENS, Circuit Judges, and DRIVER, District Judge.
PER CURIAM.
The decision of the Tax Court, 8 T.C. 969, is affirmed.
