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AHMANSON FOUNDATION v. UNITED STATES

Nos. 79-3568, 79-3600.

674 F.2d 761 (1981)

The AHMANSON FOUNDATION and Ahmanson Trust Company, as Executor of the Will of Howard F. Ahmanson and as Trustee of Ahmanson Bank & Trust Company Trust No. 1, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided October 30, 1981.

Rehearing Denied April 16, 1982.

Attorney(s) appearing for the Case

R. Bruce Johnson, Washington, D. C., for defendant-appellant.

McKenna, Conner & Cuneo, Daniel N. Belin (argued), Aaron M. Peck, Terry A. Fralich, Barbara A. Potashnick, Los Angeles, Cal., for plaintiff-appellee The Ahmanson Foundation.

Gibson, Dunn & Crutcher, John P. Anderson, Los Angeles, Cal., for plaintiff-appellee Ahmonson Trust Co.

Before WALLACE and FERGUSON, Circuit Judges, and CLAIBORNE, District Judge.

WALLACE, Circuit Judge:

The government appeals, pursuant to 28 U.S.C. § 1291, a decision of the district court granting an estate tax refund of $8,609,393 to the estate of Howard F. Ahmanson (Ahmanson). The government raises issues involving (1) the valuation of assets in the gross estate, (2) the propriety of a charitable deduction, (3) the valuation of property giving rise to a charitable deduction if a charitable deduction is held to be allowable, (4) the...

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