Court of Appeals for the Ninth Circuit October 4, 1941, 9652 (Commissioner of Internal Revenue v. Clise)

GARRECHT, Circuit Judge.

Anna Herr Clise died February 11, 1936, when nearly seventy years of age. In due time an Estate Tax Return on behalf of the decedent’s estate was filed with the Collector of Internal Revenue for the District of Washington. Though Mrs. Clise was a woman of considerable wealth, the Estate Tax Return filed in behalf of her estate disclosed no tax liability.