Title Insurance & Trust Company, Executor of the Estate of Ludwig E. B. Erb, Deceased, Appellant, v. United States of America, Appellee, 370 F.2d 333 (9th Cir. 1967)

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U.S. Court of Appeals for the Ninth Circuit - 370 F.2d 333 (9th Cir. 1967) January 6, 1967

Appeal from the United States District Court for the Southern District of California, Central Division; Harry C. Westover, Judge, 249 F. Supp. 386.

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.

Before* WASHINGTON, MERRILL and ELY, Circuit Judges.


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 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



Senior U. S. Circuit Judge, District of Columbia Circuit, sitting by designation