MACLEAN v. UNITED STATES

No. 16472.

275 F.2d 936 (1960)

Alan D. MACLEAN and Francis D. Maclean, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

March 9, 1960.


Attorney(s) appearing for the Case

Ernest R. Mortenson, Pasadena, Cal., for appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Helen A. Buckley, I. Henry Kutz, Loring W. Post, Attorneys, Department of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before BARNES, JERTBERG and KOELSCH, Circuit Judges.


JERTBERG, Circuit Judge.

This is an action for the refund of federal estate taxes. The question involved in this case is the includability in decedent's gross estate of the value of the corpus of a certain trust.

The district court had jurisdiction of this matter under Title 28 U.S.C.A. § 1346(a) (1). Notice of appeal was timely filed, and jurisdiction is conferred on this Court by Title 28 U.S.C.A. § 1291.

The findings of fact of the district...

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