Alice Mccourt Lamm, Petitioner, v. Commissioner of Internal Revenue, Respondent, 192 F.2d 1017 (9th Cir. 1951)

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U.S. Court of Appeals for the Ninth Circuit - 192 F.2d 1017 (9th Cir. 1951) December 17, 1951

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

Harry R. Horrow, Francis N. Marshall, Claude H. Hogan, Jr. and Thomas E. Haven, all of San Francisco, Cal., for petitioner.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Morton K. Rothschild and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, HEALY and POPE, Circuit Judges.


The decision of the Tax Court is affirmed on the grounds and for the reasons stated in its opinion, 15 T.C. 305.