Jackson v. United States

317 F.2d 821 L. R. JACKSON and Bank of America National Trust and Savings Association, as Trustees under the Will of G. A. Richards, Deceased, Frances S. Cartmell (formerly Frances S. Richards and Frances S. Parker), Executrix of the Will of said decedent, Appellants, v. UNITED STATES of America, Appellee. No. 18128. United States Court of Appeals Ninth Circuit. May 15, 1963. Flint & MacKay, Paul Burks and John C. Argue, Los Angeles, Cal., for appellant. Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Michael K. Cavanaugh, and Michael I. Smith, Attorneys, Department of Justice, Washington, D. C., Francis C. Whelan, U. S. Atty., Walter S. Weiss, Asst. U. S. Atty., Chief, Tax Section, Loyal E. Keir, Asst. U. S., Los Angeles, Cal., for appellee. Before CHAMBERS, BARNES and JERTBERG, Circuit Judges. JERTBERG, Circuit Judge. 1 George A. Richards, a resident of the County of Los Angeles, State of California, died testate on May 27, 1951, leaving surviving him his widow, Frances S. Richards, and a daughter, Rosene Richards Moore. On June 19, 1951, the decedent's will was duly admitted to probate and his widow qualified as executrix of the last will of…