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BANK OF CALIFORNIA v. UNITED STATES

No. 80-5904.

672 F.2d 758 (1982)

BANK OF CALIFORNIA, Executor of the Estate of Daisy Manning, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 24, 1982.

Attorney(s) appearing for the Case

Paul Shimoff, Surr & Hellyer, San Bernardino, Cal., for plaintiff-appellant.

Kristina Harrigan, Dept. of Justice, Washington, D.C., argued, for defendant-appellee; Daniel F. Ross, Helen M. Marinak, Dept. of Justice, Washington, D.C., on brief.

Before PREGERSON and FERGUSON, Circuit Judges, and ORRICK, District Judge.

PREGERSON, Circuit Judge:

The controversy in this estate tax case centers around the proper method of valuing a charitable remainder in computing the deduction available to a decedent's estate under I.R.C. § 2055, 26 U.S.C. § 2055. The specific question presented is whether, in computing this deduction, the life expectancy of a life tenant suffering from an undiagnosed terminal cancer should be measured by actuarial...

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