Estate of Louis Richards, Deceased, Petitioner, v. Commissioner of Internal Revenue, Respondent, 221 F.2d 808 (9th Cir. 1955)
Annotate this CasePetition to Review a Decision of the Tax Court of the United States.
Samuel Taylor, Walter G. Schwartz, San Francisco, Cal., for appellant.
H. Brain Holland, Asst. Atty. Gen., Ellis N. Slack, Howard P. Locke, Davis W. Morton, Jr., Sp. Assts. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.
Before MATHEWS and CHAMBERS, Circuit Judges, and BYRNE, District Judge.
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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