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WELLS FARGO BANK v. U.S.

No. 91-55692.

1 F.3d 830 (1993)

WELLS FARGO BANK, Trustee of that Certain Testamentary Trust Established Under the Will of Anita Johnson Wand, Now Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant; Occidental College, Charity Remainderman of that Certain Testamentary Trust Established Under the Will of Anita Johnson Wand, Now Deceased, Real-Party-In-Interest-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 27, 1993.

Attorney(s) appearing for the Case

Arlen D. Woffinden and Dominic T. Holzhaus, Latham & Watkins, Los Angeles, CA, for plaintiff-appellee and for the real-party-in-interest-appellee.

Ann Belanger Durney, U.S. Dept. of Justice, Washington, DC, for defendant-appellant.

Before: FLETCHER, O'SCANNLAIN, and KLEINFELD, Circuit Judges.

KLEINFELD, Circuit Judge:

This case involves estate tax deductibility of a charitable remainder pursuant to 26 U.S.C. § 2055. The testatrix, Anita Wand, provided in her will for a life interest for her employee James Fuller, and a remainder for Occidental College. The trustee under the will, Wells Fargo, seeks a tax refund of approximately $1.4 million. The issues are whether Wand's will was executed before 1979 despite a 1982 codicil, and whether Occidental...

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