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HIBERNIA BANK v. UNITED STATES

No. 76-1737.

581 F.2d 741 (1978)

The HIBERNIA BANK, Administrator with the will Annexed of the Estate of Celia Tobin Clark, Deceased, Plaintiff-Appellant, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

August 31, 1978.

Attorney(s) appearing for the Case

Rand L. Peebles (argued), of Tobin & Tobin, San Francisco, Cal., for plaintiff-appellant.

Jonathon S. Cohen (argued), Dept. of Justice, Washington, D. C., for defendant-appellee.

Before SMITH, DUNIWAY and WALLACE, Circuit Judges.

WALLACE, Circuit Judge:

The Hibernia Bank (Hibernia) appeals from a judgment of the district court denying its claim for a refund of federal estate taxes. This appeal squarely presents an important issue of estate tax law which has engendered a crisp conflict among the circuits. We affirm.

I

In May 1965, Celia Tobin Clark died testate leaving an estate worth several million dollars. Mrs. Clark's will provided...

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