United California Bank v. United States

PETITIONER:United California Bank
RESPONDENT:United States
LOCATION:C and P Telephone Baltimore Headquarters

DOCKET NO.: 77-1016
DECIDED BY: Burger Court (1975-1981)
LOWER COURT: United States Court of Appeals for the Ninth Circuit

CITATION: 439 US 180 (1978)
ARGUED: Oct 04, 1978
DECIDED: Dec 11, 1978

ADVOCATES:
M. Carr Ferguson – for respondent
Ronald E. Gother – for petitioners

Facts of the case

Question

Media for United California Bank v. United States

Audio Transcription for Oral Argument – October 04, 1978 in United California Bank v. United States

Audio Transcription for Opinion Announcement – December 11, 1978 in United California Bank v. United States

Warren E. Burger:

The judgment and opinion of the Court in United State — United California Bank against the United States will be announced by Mr. Justice White along with Corbitt against New Jersey.

Byron R. White:

The United California Bank case is here on writ of certiorari to the Court of Appeals for the Ninth Circuit.

We agree to take and review the case because the Court of Appeals for the Second Circuit had arrived at a different answer to the issue involved here.

That issue is how a decedent’s estate part of the residue of which is reserved for charity is to calculate his income tax for years in which it has substantial long term capital gains.

Because in the light of recent amendments to the tax laws, this case very likely has no prospective significance and because in any event, it would not measurably advance the law to attempt orally to explain the intricacies of this case.

I shall simply say that we agree with the result reached by the Court of Appeals for the Second Circuit and with the taxpayer in this case.

For those interested enough, our reasons are set out in an opinion on file with the clerk.

The Court of Appeals’ judgment is reversed.

Mr. Justice Stevens has filed a dissenting opinion in which Justices Stewart and Rehnquist have joined.