Estate of Shirley Morgan, Deceased, Margaret Morgan, Administratrix, Etc. v. Commissioner of Internal Revenue, Clifford M. Pedersen and Thelma Pedersen v. Commissioner of Internal Revenue

Ninth Circuit

Estate of Shirley Morgan, Deceased, Margaret Morgan, Administratrix, Etc. v. Commissioner of Internal Revenue, Clifford M. Pedersen and Thelma Pedersen v. Commissioner of Internal Revenue

448 F.2d 1397, 28 A.F.T.R.2d (RIA) 5879, 1971 U.S. App. LEXIS 7495

CourtCourt of Appeals for the Ninth Circuit

DecidedOctober 21, 1971

Docket25535

StatusPublished

This text of 448 F.2d 1397 (Estate of Shirley Morgan, Deceased, Margaret Morgan, Administratrix, Etc. v. Commissioner of Internal Revenue, Clifford M. Pedersen and Thelma Pedersen 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.

Bluebook

Estate of Shirley Morgan, Deceased, Margaret Morgan, Administratrix, Etc. v. Commissioner of Internal Revenue, Clifford M. Pedersen and Thelma Pedersen v. Commissioner of Internal Revenue, 448 F.2d 1397, 28 A.F.T.R.2d (RIA) 5879, 1971 U.S. App. LEXIS 7495 (9th Cir. 1971).

Pincite

Opinion

448 F.2d 1397

71-2 USTC P 9717, 72-1 USTC P 9236

ESTATE of Shirley MORGAN, Deceased, Margaret Morgan,
Administratrix, etc., Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Clifford M. PEDERSEN and Thelma Pedersen, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

Nos. 25534, 25535.

United States Court of Appeals,
Ninth Circuit.

Oct. 21, 1971.

Carleton D. Powell (argued), Meyer Rothwacks, Crombie J. D. Garrett, Carolyn R. Just, Dept. of Justice, Lee A. Jackson, Acting Asst. Atty. Gen., Washington, D. C., for respondent-appellant.

Jerry H. Robinson (argued), Keith B. Betzina, Julian N. Stern, of Heller, Ehrman, White & McAuliffe, San Francisco, Cal., for petitioners-appellees.

Before DUNIWAY and KILKENNY, Circuit Judges, and THOMPSON, District Judge.*

PER CURIAM:

Appeal from the decision of the Tax Court which is reported at 52 T.C. 478. We are of the Opinion that the decision should be affirmed for the reasons stated in the opinion of the Tax Court. See also Minot Fed. Sav. & Loan Assn. v. United States, 8 Cir., 1970, 435 F.2d 1368.

Affirmed.

*

Honorable Bruce R. Thompson, United States District Judge, District of Nevada, sitting by designation

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