U.S. Court of Appeals for the Ninth Circuit, 1967

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 · Decided January 6, 1967 · Washington, Merrill, Ely

370 F.2d 333; 19 A.F.T.R.2d (RIA) 1784 (Federal Reporter, Second Series)

Counsel

Henry Bodkin, Bodkin, Breslin & Luddy, Los Angeles, Cal., for appellant., Manuel L. Real, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty.,' Los Angeles, Cal., Mitchell Rogovin, Asst. Atty. Gen., Harry Marselli, Lee A. Jackson, Harry Baum, Jonathan S. Cohen, Attys., Tax Division, Department of Justice, Washington, D. C., for appellee.

Cases that cite this one

1 later published case cites this decision.

Booher v. United States (District Court, S.D. Ohio 1973)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

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.

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