Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE
This text of 170 F.2d 1021 (Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUE) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
ESTATE of Joseph H. HEIDT, Deceased, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Ninth Circuit.
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.
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