Ahmanson Foundation v. United States

674 F.2d 761 81-2 USTC P 13,438 The AHMANSON FOUNDATION and Ahmanson Trust Company, as Executor of the Will of Howard F. Ahmanson and as Trustee of Ahmanson Bank & Trust Company Trust No. 1, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Nos. 79-3568, 79-3600. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 4, 1981. Decided Oct. 30, 1981. Rehearing Denied April 16, 1982. R. Bruce Johnson, Washington, D. C., for defendant-appellant. McKenna, Conner & Cuneo, Daniel N. Belin (argued), Aaron M. Peck, Terry A. Fralich, Barbara A. Potashnick, Los Angeles, Cal., for plaintiff-appellee The Ahmanson Foundation. Gibson, Dunn & Crutcher, John P. Anderson, Los Angeles, Cal., for plaintiff-appellee Ahmonson Trust Co. Appeal from the United States District Court for the Central District of California. Before WALLACE and FERGUSON, Circuit Judges, and CLAIBORNE, * District Judge. WALLACE, Circuit Judge: 1 The government appeals, pursuant to 28 U.S.C. § 1291 , a decision of the district court granting an estate tax refund of $8,609,393 to the estate of Howard F. Ahmanson (Ahmanson). The government raises issues involving (1) the…