The Hibernia Bank, Administrator With the Will Annexed of the Estate of Celia Tobin Clark, Deceased v. The United States of America

581 F.2d 741

78-2 USTC P 13,261

The HIBERNIA BANK, Administrator with the will Annexed of

the Estate of Celia Tobin Clark, Deceased,

Plaintiff-Appellant,

v.

The UNITED STATES of America, Defendant-Appellee.

No. 76-1737.

United States Court of Appeals,

Ninth Circuit.

Aug. 31, 1978.

Rand L. Peebles (argued), of Tobin & Tobin, San Francisco, Cal., for plaintiff-appellant.

Jonathon S. Cohen (argued), Dept. of Justice, Washington, D. C., for defendant-appellee.

Appeal from the United States District Court for the Northern District of California.

Before SMITH,* DUNIWAY and WALLACE, Circuit Judges.

WALLACE,…