589 F2d 1370 United California Bank v. United States

589 F.2d 1370

79-1 USTC P 9351

UNITED CALIFORNIA BANK and Lillian Disney Truyens,
Co-Executors of the Estates of Walter E. Disney,
Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant.

No. 75-1616.

United States Court of Appeals,
Ninth Circuit.

Jan. 26, 1979.

Dennis M. Donohue (argued), of Dept. of Justice, Washington, D. C., for defendant-appellant.

Ronald E. Gother (argued), Los Angeles, Cal., for plaintiff-appellee.

Before WALLACE, SNEED and KENNEDY, Circuit Judges.

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1

This case has been remanded to us by the Supreme Court, 99 S.Ct. 476, for further proceedings in conformity with its opinion.

2

We remand to the District Court for the Central District of California to compute the refund and interest to which the taxpayer is entitled and to enter judgment therefor all in a manner in conformity with the Supreme Court's opinion.