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AHMANSON FOUNDATION v. UNITED STATES

No. 83-5883.

733 F.2d 623 (1984)

The AHMANSON FOUNDATION and Ahmanson Trust Company, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Submitted March 12, 1984.

Decided April 25, 1984.

Attorney(s) appearing for the Case

Daniel Belin, Terry A. Fralich, McKenna, Conner & Cuneo, Los Angeles, Cal., for plaintiffs-appellants.

Robert A. Bernstein, Terry L. Fredericks, Atty., Washington, D.C., for defendant-appellee.

Before WALLACE, TANG, and SKOPIL, Circuit Judges.

PER CURIAM:

The Ahmanson Foundation, and the executors and trustees of the estate of Howard F. Ahmanson (the Foundation) appeal from a summary judgment entered in favor of the government. The district court held, following our remand, Ahmanson Foundation v. United States, 674 F.2d 761 (9th Cir.1981) (Ahmanson I), that the estate was not entitled to a community property exclusion on account of a $750,000 payment made...

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