Wells Fargo Bank & Union Trust Co., of the Will of Walter D. K. Gibson, Deceased v. United States (1957)
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Aaron L. Kolom and Serita Kolom v. United States (1986)
Stone, 301 U.S. at 538 , 57 S.Ct. at 854 ; O’Brien, 766 F.2d at 1049 ; Wells Fargo Bank and Union Trust Co. v. United States, 245 F.2d 524, 535-36 (9th Cir.1957).
Wells Fargo Bank & Union Trust Co. v. United States, 245 F.2d 524, 536 (9 Cir. 1957); Maguire, *32 Surrey & Traynor, supra, at 774-75. 8 Thus the initial question which must be answered in deciding whether appellants are entitled to equitable recoupment is whether it appears that the mitigation provisions will give them an adequate remedy once they have complied with all the statutory procedures.
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Chappel v. Proctor (In Re Chappel) (1995)
See also Neustadter v. United States, 90 F.2d 34, 38 (9th Cir.1937); Wells Fargo Bank & Union Trust Co. v. United States, 245 F.2d 524, 534 (9th Cir. 1957); Allen v. Markham, 156 F.2d 653 (9th Cir.1946), rev’d in part on other grounds and aff'd in part sub nom., Clark v. Allen, 331 U.S. 503 , 67 S.Ct. 1431 , 91 L.Ed. 1633 (1947).
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Benenson v. United States (1966)
Rev. 1536, 1537 n. 8 (1959); and see Wells Fargo Bank v. United States, 245 F.2d 524, 535-536 (9th Cir. 1957).
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In Re Estate of Fannie Bomash, Deceased. Julian Bomash, Administrator v. Commissioner of Internal Revenue (1970)
(Security-First National Bank of Los Angeles v. Stack (1939) 32 Cal.App.2d 586 , 90 P.2d 337 ; O'Neil v. Ross (1929) 98 Cal.App. 306 , 277 P. 123 ; see Wells Fargo Bank & Union Trust Co. v. United States (9th Cir. 1957) 245 F.2d 524, 528-531 .) Second, Fannie was estopped from denying the validity of her waiver when, in reliance upon her waiver, Louis did not change his will before his death.