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AMICUS AI
Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Samuel Taylor, Walter G. Schwartz, San Francisco,
  • , for
  • H. Brain Holland,
  • , Ellis N. Slack, Howard P. Locke, Davis W. Morton, Jr., Sp.
  • to
  • , Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D.C., for
Judges
  • Clifton Mathews
  • Richard Harvey Chambers
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Cites
Cited by
Citation Codes
Equivalent Citations
citation codes
Docket Number
Attorney(S)
  • Samuel Taylor, Walter G. Schwartz, San Francisco,
  • , for
  • H. Brain Holland,
  • , Ellis N. Slack, Howard P. Locke, Davis W. Morton, Jr., Sp.
  • to
  • , Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D.C., for
Judges
  • Clifton Mathews
  • Richard Harvey Chambers
See more information ...
Smart Summary

ESTATE of Louis RICHARDS, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

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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Comments

ESTATE OF RICHARDS v. C.I.R
(Apr 25, 1955)