Court of Appeals for the Ninth Circuit May 3, 2012, 10-73698 (Estate of Morgens v. Commissioner)

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

ESTATE OF ANNE W. MORGENS, 

DECEASED, James H. Morgens,

Executor, No. 10-73698

Petitioner-Appellant,

v.  Tax Ct. No.

26212-06

COMMISSIONER OF INTERNAL OPINION

REVENUE,

Respondent-Appellee.