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LEOPOLD v. UNITED STATES

No. 72-2435.

510 F.2d 617 (1975)

A. Frederic LEOPOLD and Walter A. Keane, as Executors of the Estate of Hans G. M. de Schulthess, Deceased, Appellees. v. UNITED STATES of America, Appellant.

United States Court of Appeals, Ninth Circuit.

January 2, 1975.

Attorney(s) appearing for the Case

Ernest J. Brown, Atty. (argued), Tax Div. U. S. Dept. of Justice, Washington, D. C., for appellant.

Richard Hungate (argued), of Youngman, Hungate & Leopold, Los Angeles, Cal., for appellees.

Before DUNIWAY, HUFSTEDLER and GOODWIN, Circuit Judges.

OPINION

ALFRED T. GOODWIN, Circuit Judge :

The district court awarded the executors of the estate of Hans G. M. de Schulthess a refund of federal estate taxes, and the government appeals.1

The government asserts: (1) that the entire value of the corpus and the undistributed accumulated income of two identical inter vivos trusts created by the decedent for the benefit of two of his daughters is includible in his...

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