Sadie Katz v. United States

DUNIWAY, Circuit Judge:

Appellant is the widow of Leroy Joseph Katz, who died a resident of California on February 27, 1960. She brought this action under 28 U.S.C. § 1846(a) (1) to obtain a refund of Federal Estate Tax. The trial court entered a summary judgment against her (Katz v. United States, S.D.Cal.C.D., 1966, 255 F.Supp. 642) and she appeals. We reverse.

On August 29, 1956, Title Insurance and Trust Company executed a Declaration of Trust, in which “Leroy Joseph Katz, a married man,” was named Trustor. This paper acknowledged receipt by the Trust Company, without consideration, of real…