Legal Opinion
Ahmanson Foundation v. United States
Court of Appeals for the Ninth Circuit
Decided October 30, 1981No. Nos. 79-3568, 79-3600PublishedCited by 74 opinions
1Opinion of the Court
WALLACE, Circuit Judge:
The government appeals, pursuant to 28 U.S.C. § 1291, a decision of the district court granting an estate tax refund of $8,609,393 to the estate of Howard F. Ah-manson (Ahmanson). The government raises issues involving (1) the valuation of assets in the gross estate, (2) the propriety of a charitable deduction, (3) the valuation of property giving rise to a charitable deduction if a charitable deduction is held to be allowable, (4) the availability of a marital deduction or community property exclusion for assets going to Ahmanson’s widow (Mrs. Ahmanson) as the result…
2Cases cited22 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. JanisSupreme Court of the United States · 1976
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Lyeth v. HoeySupreme Court of the United States · 1938
17 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Estate of Bernard Curry, Union Bank and Trust of New Albany, Trustee v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- Lippe v. Bairnco Corp.District Court, S.D. New York · 2003
- Shepherd v. CommissionerUnited States Tax Court · 2000
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
69 more not listed; retrieve them via the Exa API.