Bryan L. Stevens and Bryan L. Stevens as Surviving Spouse of Alma Stevens, Deceased v. Commissioner of Internal Revenue, Bryan L. Stevens and Bryan L. Stevens as Surviving Spouse of Alma Stevens, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
1Opinion of the Court
452 F.2d 741
72-1 USTC P 9106
Bryan L. STEVENS and Bryan L. Stevens as surviving spouse of
Alma Stevens, Deceased, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Bryan L. STEVENS and Bryan L. Stevens as surviving spouse of
Alma Stevens, Deceased, Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Nos. 26193, 26281.
United States Court of Appeals,
Ninth Circuit.
Nov. 26, 1971.
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