Wells Fargo Bank v. United States

1 F.3d 830 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. No. 91-55692. United States Court of Appeals, Ninth Circuit. Argued and Submitted July 8, 1992. Decided July 27, 1993. 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. Appeal from the United States District Court for the Central District of California. Before: FLETCHER, O'SCANNLAIN, and KLEINFELD, Circuit Judges. KLEINFELD, Circuit Judge: 1 This case involves estate tax deductibility of a charitable remainder pursuant to 26 U.S.C. Sec. 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…