Legal Opinion
Sadie v. Levy Trust, Lawrence H. Levy, Carl J. Austrian and Morgan Guaranty Trust Company of New York, Trustees v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 15, 1965No. 21092_1PublishedCited by 8 opinions
1Opinion of the Court
HUNTER, District Judge.
Petitioners, trustees of an inter vivos trust created by Sadie V. Levy, seek to review a decision of the Tax Court entered March 28, 1963 and of three orders of the Tax Court which denied motions made by the petitioners for:
A. Leave to intervene;
B. Revision of the decision of March 28th; and
C. Review by the full Court of the foregoing denials.
The decision which petitioners seek to revise was pegged on a compromise and settlement of estate taxes, which was incorporated into a stipulation decision document dated March 21, 1963. The stipulation, as executed by the parties,…
2Cases cited9 opinions
- Hennessy v. BaconSupreme Court of the United States · 1890
- Robert Leak, Jr. v. United StatesCourt of Appeals for the D.C. Circuit · 1963
- Commissioner of Internal Revenue v. Revere Land Co.Court of Appeals for the Third Circuit · 1948
- Burrow Trust v. CommissionerUnited States Tax Court · 1963
- Louisiana Naval Stores, Inc. v. CommissionerUnited States Board of Tax Appeals · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sampson v. CommissionerUnited States Tax Court · 1983
- Estate of Siegel v. CommissionerUnited States Tax Court · 1977
- Jean L. May, Clifford Magee May, Intervenor-Appellant v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- William C. Sampson and Lucille A. Sampson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1983
- Smith v. CommissionerUnited States Tax Court · 1981
3 more not listed; retrieve them via the Exa API.