Legal Opinion
Wells Fargo Bank & Union Trust Co. v. United States
District Court, N.D. California
Decided September 23, 1955No. 31436PublishedCited by 2 opinions
1Opinion of the Court
HARRIS, District Judge.
The action is one brought under Section 1346(a) (1) Title 28 U.S.C.A. for the refund of federal income taxes alleged to be erroneously assessed and collected.
The essential facts are not in dispute and have been the subject of stipulation: The taxpayer is the executor of the Last Will and Testament of Walter Gibson who died on December 21, 1938. His estate was in the course of administration *341until August 26, 1941. Under the terms of his Last Will his property was placed in trust. His wife was named as the income beneficiary. The terms of the trust are not immediately…
2Cases cited6 opinions
- Flanagan v. Capital National BankCalifornia Supreme Court · 1931
- Security-First National Bank v. StackCalifornia Court of Appeal · 1939
- Bishop v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945
- O'Bryan v. CommissionerCourt of Appeals for the Ninth Circuit · 1945
- Pacific Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Wells Fargo Bank & Union Trust Co., of the Will of Walter D. K. Gibson, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Wells Fargo Bank & Union Trust Co., of the Will of Walter D. K. Gibson, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1957