Commissioner of Internal Revenue v. Lillian E. Yaeger, Emma M. Heber, and Estate of Henry D. Heber, Deceased, Emma M. Heber, Administratrix v. Commissioner of Internal Revenue

361 F.2d 417 66-1 USTC P 9447 COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Lillian E. YAEGER, Respondent. Emma M. HEBER, and Estate of Henry D. Heber, Deceased, Emma M. Heber, Administratrix, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 20085, 20086. United States Court of Appeals Ninth Circuit. May 11, 1966. 1 F. Edward Little, Los Angeles, Cal., for petitioner Heber. 2 Richard A. Rattray, Jordan, Dodge, Kemble & Leveridge, Santa Ana, Cal., for respondent Yaeger. 3 Richard A. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Melva M. Graney, Carolyn R. Just, Attys., Dept. of Justice, Washington, D.C., for petitioner and respondent Comm. I.R. 4 Before MERRILL and BROWNING, Circuit Judges, and TAYLOR, District judge. FRED M. TAYLOR, District Judge: 5 These companion cases are before this court on petitions for review of the decisions of the Tax Court of the United States. The petition for review filed by Mrs. Heber involves federal income taxes for the years 1956, 1957, and 1958. The petition for review filed by the Commissioner of Internal Revenue (Commissioner) is for protective purposes and involves federal income taxes of Lillian…