United States v. Monte L. Wolf, of the Estate of Harry J. Wolf, Deceased, United States of America v. Monte L. Wolf, Transferee of the Estate of Jennie Wolf, Deceased, United States of America v. Blossom M. Grayson, Transferee of the Estate of Jennie Wolf, Deceased, United States of America v. Charlotte C. Cohon, Transferee of the Estate of Jennie Wolf, Deceased, United States of America v. Manuel Schnitzer, Harold Schnitzer and Leonard Schnitzer, Executors of the Estate of Sam Schnitzer, Deceased

238 F.2d 447 UNITED STATES of America, Appellant, v. Monte L. WOLF, Executor of the Estate of Harry J. Wolf, deceased, Appellee. UNITED STATES of America, Appellant, v. Monte L. WOLF, Transferee of the Estate of Jennie Wolf, deceased, Appellee. UNITED STATES of America, Appellant, v. Blossom M. GRAYSON, Transferee of the Estate of Jennie Wolf, deceased, Appellee. UNITED STATES of America, Appellant, v. Charlotte C. COHON, Transferee of the Estate of Jennie Wolf, deceased, Appellee. UNITED STATES of America, Appellant, v. Manuel SCHNITZER, Harold Schnitzer and Leonard Schnitzer, Executors of the Estate of Sam Schnitzer, deceased, Appellees. Nos. 15011-15015. United States Court of Appeals Ninth Circuit. November 14, 1956. Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Kenneth E. Levin, Sp. Assts. to Atty. Gen., C. E. Luckey, U. S. Atty., Victor E. Harr, Asst. U. S. Atty., Portland, Or., for appellant. Jacob, Jones & Brown, S. J. Bischoff, Portland, Or., for appellees. Before HEALY, POPE and LEMMON, Circuit Judges. POPE, Circuit Judge. 1 These cases, consolidated for trial, involve the income and victory tax of the members of a partnership known as Alaska…