Estate of Louis Richards, Deceased v. Commissioner of Internal Revenue
221 F.2d 808·47 A.F.T.R. (P-H) 778·1955 U.S. App. LEXIS 5147
United States Court of Appeals for the Ninth CircuitApril 25, 195514267_1California54 words
Opinion
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 .