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UTLEY v. UNITED STATES

No. 16993.

290 F.2d 188 (1961)

David H. UTLEY, Executor of the Estate of Isabelle R. Utley, deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

May 5, 1961.

Attorney(s) appearing for the Case

Hill, Farrer & Burrill by Carl A. Stutsman, Jr., and Vincent C. Page, Los Angeles, Cal., for appellant.

Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Douglas A. Kahn and Carolyn Just, attorneys for Department of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., and Lillian Stanley, Asst. U. S. Atty., Los Angeles, Cal., for appellee.

Before CHAMBERS, BARNES and MERRILL, Circuit Judges.

MERRILL, Circuit Judge.

This action is brought to recover an amount of federal estate tax which it is claimed was improperly assessed and collected from an estate being administered in Los Angeles, California. The portion of the estate involved consists of a vested remainder in the corpus of a trust created by the decedent's mother. The issue is as to the taxable value of that remainder.

The estate is that of Isabelle Rice Utley. Her mother, M. Belle Rice...

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