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Estate of Heidt v. Commr. of Internal Revenue

United States Court of Appeals, Ninth Circuit
Dec 13, 1948
170 F.2d 1021 (9th Cir. 1948)

Opinion

No. 11758.

December 13, 1948.

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

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.


The decision of the Tax Court, 8 T.C. 969, is affirmed.


Summaries of

Estate of Heidt v. Commr. of Internal Revenue

United States Court of Appeals, Ninth Circuit
Dec 13, 1948
170 F.2d 1021 (9th Cir. 1948)
Case details for

Estate of Heidt v. Commr. of Internal Revenue

Case Details

Full title:ESTATE of Joseph H. HEIDT, Deceased, Petitioner, v. COMMISSIONER OF…

Court:United States Court of Appeals, Ninth Circuit

Date published: Dec 13, 1948

Citations

170 F.2d 1021 (9th Cir. 1948)

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