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UNITED CALIFORNIA BANK v. UNITED STATES

No. 75-1616.

563 F.2d 400 (1977)

UNITED CALIFORNIA BANK and Lillian Disney Truyens, Co-Executors of the Estates of Walter E. Disney, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

October 19, 1977.

Attorney(s) appearing for the Case

Mason C. Lewis, Asst. U. S. Atty., Los Angeles, Cal., Dennis M. Donohue, argued, Appellate Section, Tax Division, Washington, D. C., for defendant-appellant.

Marc R. Isaacson, argued, Los Angeles, Cal., for plaintiffs-appellees.

Before WALLACE, SNEED and KENNEDY, Circuit Judges.

SNEED, Circuit Judge:

The estate of Walter E. Disney (taxpayer) instituted a suit in district court for the refund of certain taxes assessed against it for the years 1967 and 1968. The district court held in favor of the taxpayer, and the United States appeals therefrom. We reverse.

I.

FACTS.

The parties stipulated to the following facts. Disney, by his will, left 45% of the residue of his estate to certain charitable organizations. During...

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