Legal Opinion
Security Pacific National Bank v. United States
Court of Appeals for the Ninth Circuit
Decided July 19, 1978No. 75-2425Published
1Opinion of the Court
578 F.2d 790
78-2 USTC P 13,250
SECURITY PACIFIC NATIONAL BANK, Executor under the Will of
J. Benton Van Nuys, Deceased, Security Pacific National
Bank, Trustee under the Will of J. Benton Van Nuys, Deceased
and Robert Gibson Johnson, Executor under the Will of Emily
Van Nuys, Deceased, Appellants,
v.
UNITED STATES of America, Appellee.
No. 75-2425.
United States Court of Appeals,
Ninth Circuit.
May 26, 1978.
Rehearing Denied July 19, 1978.
Harry A. Olivar (argued), Los Angeles, Cal., for appellants.
Philip I. Brennan (argued), of Dept. of Justice, Washington, D. C., for appellee.
Appeal from the United…
2Cases cited16 opinions
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- The Miami Beach First National Bank, as Under the Will of Lenore P. Hartz, Deceased v. United StatesCourt of Appeals for the First Circuit · 1971
- The Florida Bank at Lakeland and J. B. O'neill, Co-Executors of Estate of Hugh H. Nelson, Deceased, and Cross v. United StatesCourt of Appeals for the Fifth Circuit · 1971
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