v2500-247

No. 11758.

IN THE

United States Circuit Court of Appeals

FOR THE NINTH CIRCUIT

Estate of Joseph H. Heidt, Deceased; Louise Seeley,

Executive,

Petitioner,

vs.

Commissioner of Internal Revenue,

Respondent.

BRIEF FOR PETITIONER.

Ralph W. Smith,

919 Oviatt Building, Los Angeles 14,

Oliver O. Clark,

710 Knickerbocker Building, Los Angeles 14,

John Moore Robinson,

Robert Himrod,

917 Bank of America Building, Los Angeles 14,

Counsel for Petitioner.

1. 1. Luce,

Of Counsel.

APK;i;^u't3

Parker & Company, Law Printers, Los Angeles. Phone TR. S206.

---

archive.org Volume Name: govuscourtsca9briefs2500

Volume: http://archive.org/stream/govuscourtsca9briefs2500

Document Link: http://archive.org/stream/govuscourtsca9briefs2500#page/n246/mode/1up

Top Keywords (auto-generated):

property, petitioner, decedent, estate, community, internal, tax, section, revenue, code, joint, 811, items, item, 2d

Top Key Phrases (auto-generated):

internal revenue, revenue code, community property, joint tenancy, section 811, gross estate, louise seeley, treasury regulations, prop erty, federal estate, estate tax, regulations 105, peti tioner, code section, tenancy property

Document Status: UGLY