Court of Appeals for the Ninth Circuit December 31, 1941, 9825 (Gump v. Commissioner of Internal Revenue)

HEALY, Circuit Judge.

This is a proceeding to review a decision of the Board of Tax Appeals. It involves estate taxes assessed against the estate of Alfred S. Gump, of which petitioners are the executors.

Alfred S. Gump died testate January 23, 1934. In 1905 he had married petitioner Camille R. Gump. At that time he owned 25 shares of the capital stock of the S. & G.