JACQUELINE JAMISON, SOLE DISTRIBUTEE OF THE ESTATE OF J. H. JAMISON, DECEASED; AND WELLS FARGO BANK, AS EXECUTOR OF THE ESTATE OF INEZ JAMISON, DECEASED, PLAINTIFFS-APPELLEES,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT; JOHN E. GORDON AND VIVIAN F. GORDON, PLAINTIFFS-APPELLEES, V. UNITED STATES OF AMERICA, DEFENDANT-APPELLANT

9th Cir. | 1971-08-19
Nos. 24906, 24907
445 F.2d 1397 United States Court of Appeals for the Ninth Circuit (1971) Positive Treatment
Cited by 8 cases

Opinion of the Court
PER CURIAM:

[*1398] PER CURIAM:

The judgments are affirmed. The court adopts the opinion of the district court, Jamison v. United States (N.D. Cal.1968), 297 F.Supp. 221. If our decision means the broadening of loop holes in the tax laws, the remedy is by action by Congress and not by judicial fiat.

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