Opinion · Court of Appeals for the Ninth Circuit

Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE

170 F.2d 1021

Type: Opinion
Court: Court of Appeals for the Ninth Circuit
Jurisdiction: Federal
Date: 1948-12-13
Topic: general

170 F.2d 1021 (1948) ESTATE of Joseph H. HEIDT, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 11758. United States Court of Appeals Ninth Circuit.

Citator

UpLaw has not yet analyzed Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE. The absence of a flag is not a finding that it is good law.

Cited by: 2 opinions

170 F.2d 1021 (1948)

ESTATE of Joseph H. HEIDT, Deceased, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 11758.

United States Court of Appeals Ninth Circuit.

December 13, 1948.

Ralph W. Smith, Oliver O. Clark, John Moore Robinson, and Robert Himrod, all of Los Angeles, Cal. (R. A. Luce, of Washington, D. C., of counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Austin Hoyt, Sp. Assts. to Atty. Gen., for respondent.

Leon B. Brown and John W. Ervin, both of Los Angeles, Cal., amici curiae.

*1022 Before MATHEWS and STEPHENS, Circuit Judges, and DRIVER, District Judge.

PER CURIAM.

The decision of the Tax Court, 8 T.C. 969, is affirmed.