ESTATE OF LOUIS RICHARDS, DECEASED, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

9th Cir. | 1955-04-25
No. 14267
221 F.2d 808 United States Court of Appeals for the Ninth Circuit (1955) Positive Treatment
Cited by 2 cases

Opinion of the Court
PER CURIAM.

PER CURIAM.

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.


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