United States v. Walter A. Hubner and Citizens Commercial Trust and Savings Bank of Pasadena, Executors of the Estate of Gertrude H. Hurst, Deceased
Opinion
Opinion
Jertberg, J.
The appellees were successful in the district court in securing a judgment against the appellant in the sum of $33,-955.28 for federal estate taxes which plaintiffs alleged had been erroneously assessed and collected, plus interest and costs. Appellant appeals from such judgment.
The district court had jurisdiction under Title 28 U.S.C.A. § 1346 (a) (1). This Court has jurisdiction under Title 28 U.S.C.A. §§ 1291 and 1294.
The judgment was amended by an order of the district court nunc pro tunc so as to provide that deduction for attorneys’ fees incurred by appellees in prosecuting the action may be determined by the district court after remand by this Court following its decision on this appeal.
The broad question presented on this appeal is whether an amount on deposit with an insurance company and the value of the assets of a trust are includable in the gross estate of a decedent.
The material facts are not in dispute. As set forth in the appellant's brief and adopted by the appellees they are:
The decedent, Gertrude R. Hurst, died testate a resident of Pasadena, California, on December 8, 1955, and appellees are the duly appointed executors of her will.