Court of Appeals for the Ninth Circuit March 20, 1973, 71-1650, 71-1651, 71-2377 and 71-2378 (Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue)

OPINION

ZIRPOLI, District Judge.

Appellants Doris Day Melcher and the estate of her deceased husband, Martin M. Melcher, appeal parts of a Tax Court decision assessing tax deficiencies for the years 1953 through 1956 and finding an overpayment for the year 1957.