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KATZ v. UNITED STATES

No. 21119.

382 F.2d 723 (1967)

Sadie KATZ, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

September 14, 1967.

Attorney(s) appearing for the Case

Burton S. Levinson, Levinson, Marcus & Bratter, Beverly Hills, Cal., for appellant.

Franklin Latcham, San Francisco, Cal., amicus curiae.

William M. Byrne, Jr., U. S. Atty., Loring W. Post, Asst. U. S. Atty., Los Angeles, Cal., Mitchell Rogovin, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., for appellee.

Before HAMLEY, KOELSCH and DUNIWAY, Circuit Judges.

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. § 1346(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...

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