Joan E. Heller Trust v. Commissioner Of Internal Revenue

382 F.2d 675 Joan E. HELLER TRUST (formerly Joan E. Smotkin Trust), Arizona Trust Co., Trustee, Carole D. Smotkin Trust, Arizona Trust Co., Trustee, Robert M. Heller and Joan E. Heller, husband and wife, Harold J. Smotkin Trust, Arizona Trust Co., Trustee, and Edward E. Smotkin and Betty J. Smotkin, husband and wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 21185. United States Court of Appeals Ninth Circuit. August 24, 1967. Boyle, Bilby, Thompson & Shoenhair, David W. Richter, Tucson, Ariz., for petitioners. Mitchell Rogoven, Asst. Atty. Gen., Lee Jackson, David Walter, Marco Sonnenschein, Attys., Tax Division, Dept. of Justice, Lester R. Uretz, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent. 1 Before JERTBERG and MERRILL, Circuit Judges, and TAYLOR, District Judge. FRED M. TAYLOR, District Judge: 2 This proceeding involves a review of the decisions of the Tax Court as they affect the parties in the five consolidated cases below. Jurisdiction of this court has been invoked pursuant to Title 26 U.S.C.A. § 7482 . 3 A review by this court is limited to the clearly erroneous test as proscribed by Rule 52(a) of the Federal…