Legal Opinion
Security Pacific National Bank v. United States
Court of Appeals for the Ninth Circuit
Decided May 26, 1978No. 75-2425PublishedCited by 1 opinion
1Opinion of the Court
GOODWIN, Circuit Judge:
The executor of the estate of J. Benton Van Nuys appeals from a judgment denying a refund of estate taxes. The issue is whether the estate was entitled to an estate-tax deduction under Section 2055 of the Internal Revenue Code for the charitable remainder trusts created in the decedent’s will. The trial court held that the estate was not entitled to the deduction. We affirm.
The will provided that half of Van Nuys’ separate property was to pass directly to his wife, Emily, and the other half was to be divided into two equal parts: “A” and “B”. Part “A” was charged with…
2Cases cited15 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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3Cited by1 opinion
- Security Pacific National Bank v. United StatesCourt of Appeals for the Ninth Circuit · 1978