Commissioner of Internal Revenue v. ESTATE OF THE DANIEL GARTLING, 170 F.2d 73 (9th Cir. 1948)

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US Court of Appeals for the Ninth Circuit - 170 F.2d 73 (9th Cir. 1948)
October 21, 1948

170 F.2d 73 (1948)

COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
ESTATE of Daniel GARTLING, Deceased, and R. N. Weaver, Executor, Respondent.

No. 11826.

United States Court of Appeals Ninth Circuit.

October 21, 1948.

*74 Theron Lamar Caudle, Asst. Atty Gen., and Lee A. Jackson and Hilbert P. Zarky, Sp. Assts., for petitioner.

D. Webster Egan, of Los Angeles, Cal., for respondent.

Before MATHEWS, STEPHENS, and BONE, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed upon the authority of Stilgenbaur v. United States, 9 Cir., 115 F.2d 283.

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