Ahmanson Foundation v. United States
Court of Appeals for the Ninth Circuit
1Opinion of the Court
674 F.2d 761
81-2 USTC P 13,438
The AHMANSON FOUNDATION and Ahmanson Trust Company, as
Executor of the Will of Howard F. Ahmanson and as
Trustee of Ahmanson Bank & Trust Company
Trust No. 1, Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant.
Nos. 79-3568, 79-3600.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted May 4, 1981.
Decided Oct. 30, 1981.
Rehearing Denied April 16, 1982.
R. Bruce Johnson, Washington, D. C., for defendant-appellant.
McKenna, Conner & Cuneo, Daniel N. Belin (argued), Aaron M. Peck, Terry A. Fralich, Barbara A. Potashnick, Los Angeles, Cal., for…
2Cases cited23 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
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3Cited by3 opinions
- Trust Services of America, Inc. Toni Brotman Wald v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- Estate of Richard R. Simplot, Deceased John Edward Simplot, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Estate of Charles K. McClatchy William K. Coblentz and James McClatchy Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998