Title Insurance & Trust Company, of the Estate of Ludwig E. B. Erb, Deceased v. United States
U.S. Court of Appeals for the Ninth Circuit
Title Insurance & Trust Company, of the Estate of Ludwig E. B. Erb, Deceased v. United States, 370 F.2d 333 (9th Cir. 1967)
19 A.F.T.R.2d (RIA) 1784
Title Insurance & Trust Company, of the Estate of Ludwig E. B. Erb, Deceased v. United States
Opinion
This is a tax case, presenting the question whether a certain trust qualifies for the deduction allowed for charitable bequests by Section 2055(a), Int. Revenue Code of 1954, and the related Treasury Regulations. When the trustee sued for a refund of taxes paid, the District Court granted the Government’s motion for *334 summary judgment, rendering an opinion reported at 249 F.Supp. 386 (1965). We agree with the result reached, and with the substance of the reasoning expressed, in that opinion. The judgment for the United States is
Affirmed.
Reference
- Full Case Name
- TITLE INSURANCE & TRUST COMPANY, Executor of the Estate of Ludwig E. B. Erb, Deceased, Appellant, v. UNITED STATES of America, Appellee
- Cited By
- 1 case
- Status
- Published