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ESTATE OF HEDRICK v. COMMISSIONER

Docket No. 1848-63.

28 T.C.M. 1223 (1969)

T.C. Memo. 1969-234

Estate of Walburga Hedrick, Deceased (a. k. a. Walburga Oesterreich), Ray Bert Hedrick, Executor v. Commissioner.

United States Tax Court.

Filed November 4, 1969.

Attorney(s) appearing for the Case

Charles I. Rosin, for the petitioner. Robert H. Feldman, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case is before the Court on remand from the United States Court of Appeals for the Ninth Circuit pursuant to judgment in lieu of mandate filed and entered January 6, 1969. The case was originally heard by this Court on March 19, 1964, and a decision was entered for respondent on December 15, 1964, in accordance with Memorandum Findings of Fact and Opinion (T.C. Memo. 1964-228 [Dec...

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