Title Insurance & Trust Company, of the Estate of Ludwig E. B. Erb, Deceased v. United States
This text of 370 F.2d 333 (Title Insurance & Trust Company, of the Estate of Ludwig E. B. Erb, Deceased v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
This is a tax case, presenting the question whether a certain trust qualifies for the deduction allowed for charitable bequests by Section 2055(a), Int. Revenue Code of 1954, and the related Treasury Regulations. When the trustee sued for a refund of taxes paid, the District Court granted the Government’s motion for *334 summary judgment, rendering an opinion reported at 249 F.Supp. 386 (1965). We agree with the result reached, and with the substance of the reasoning expressed, in that opinion. The judgment for the United States is
Affirmed.
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Cite This Page — Counsel Stack
370 F.2d 333, 19 A.F.T.R.2d (RIA) 1784, Counsel Stack Legal Research, https://law.counselstack.com/opinion/title-insurance-trust-company-of-the-estate-of-ludwig-e-b-erb-ca9-1967.