Estate of McClatchy v. Commissioner

Ninth Circuit

Estate of McClatchy v. Commissioner

179 F.2d 678

CourtCourt of Appeals for the Ninth Circuit

DecidedFebruary 13, 1950

DocketNos. 12289-12291

StatusPublished

This text of 179 F.2d 678 (Estate of McClatchy v. Commissioner) 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.

Bluebook

Estate of McClatchy v. Commissioner, 179 F.2d 678 (9th Cir. 1950).

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Opinion

PER CURIAM.

Here for review are three decisions of the Tax Court—a decision holding that there was' a deficiency of $8,639.38 in respect of the income tax of the estate of Ella K. McClatchy, deceased, for 1942, and that there was a deficiency of $1,731.25 in respect of the income and victory tax of said estate for 1943; a decision holding that there was a deficiency of $213.54 in respect of the income and victory tax of Charlotte Maloney for 1943; and a decision holding that there was a deficiency of $2,904.43 in respect of the income and victory tax of Eleanor McClatchy for 1943. The reasons for these decisions are well stated in the Tax Court’s opinion (12 T.C. 370). We agree with what is said in that opinion. Accordingly, these decisions are affirmed.

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PER CURIAM.

Here for review are three decisions of the Tax Court—a decision holding that there was' a deficiency of $8,639.38 in respect of the income tax of the estate of Ella K. McClatchy, deceased, for 1942, and that there was a deficiency of $1,731.25 in respect of the income and victory tax of said estate for 1943; a decision holding that there was a deficiency of $213.54 in respect of the income and victory tax of Charlotte Maloney for 1943; and a decision holding that there was a deficiency of $2,904.43 in respect of the income and victory tax of Eleanor McClatchy for 1943. The reasons for these decisions are well stated in the Tax Court’s opinion (12 T.C. 370). We agree with what is said in that opinion. Accordingly, these decisions are affirmed.

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Bluebook (online)

179 F.2d 678, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-mcclatchy-v-commissioner-ca9-1950.

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