Legal Opinion
United California Bank and Lillian Disney Truyens, Co-Executors of the Estates of Walter E. Disney v. United States
Court of Appeals for the Ninth Circuit
Decided October 19, 1977No. 75-1616PublishedCited by 2 opinions
1Opinion of the Court
SNEED, Circuit Judge:
The estate of Walter E. Disney (taxpayer) instituted a suit in district court for the refund of certain taxes assessed against it for the years 1967 and 1968. The district court held in favor of the taxpayer, and the United States appeals therefrom. We reverse.
I
FACTS.
The parties stipulated to the following facts. Disney, by his will, left 45% of the residue of his estate to certain charitable organizations. During 1967 and 1968, ap-pellees, United California Bank and Lillian Disney Truyens, co-executors of the estate, sold certain securities included in the residue of the…
2Cases cited6 opinions
- Walter M. Weil and Adele D. Weil v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Isabel Collier Read, as of the Estate of Miles Collier, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976
- Edna Rice Meissner, Dorothy M. Freeman, and Edwin B. Meissner, Jr., Executors of the Estate of Edwin B. Meissner, Deceased v. The United StatesUnited States Court of Claims · 1966
- Goodwin v. United StatesUnited States Court of Claims · 1972
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3Cited by2 opinions
- United California Bank v. United StatesSupreme Court of the United States · 1978
- United California Bank v. United StatesSupreme Court of the United States · 1978