Legal Opinion
Estate of Louis Richards, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 25, 1955No. 14267_1PublishedCited by 10 opinions
1Per 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.
2Cases cited3 opinions
- Heidt v. CommissionerUnited States Tax Court · 1947
- Steen v. United StatesCourt of Appeals for the Ninth Circuit · 1952
- Estate of Heidt v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Ninth Circuit · 1948
3Cited by10 opinions
- Crosley v. CommissionerUnited States Tax Court · 1966
- Estate of Mudge v. CommissionerUnited States Tax Court · 1956
- Estate of Aaron v. CommissionerCourt of Appeals for the Third Circuit · 1955
- Estate of Sheldon v. CommissionerUnited States Tax Court · 1956
- Estate of Charles I. Aaron, Deceased, Marcus Lester Aaron, Sole Surviving v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Maxie Goldmark Aaron, Jr., Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Jean Louise Friedman, Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Ruth Frances Friedman, Trustee and Transferee v. Commissioner of Internal Revenue, Marcus Lester Aaron, Trustee for Marcus Aaron Ii, Trustee and Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1955
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