Legal Opinion
Maryland National Bank and Ralph Norris, Personal Representatives of the Estate of Katherine L. N. Willis, Deceased v. United States
Court of Appeals for the Fourth Circuit
Decided January 11, 1980No. 78-1426Published
1Opinion of the Court
609 F.2d 1078
79-2 USTC P 13,322
MARYLAND NATIONAL BANK and Ralph Norris, Personal
Representatives of the Estate of Katherine L. N.
Willis, Deceased, Appellants,
v.
UNITED STATES of America, Appellee.
No. 78-1426.
United States Court of Appeals,
Fourth Circuit.
Argued March 13, 1979.
Decided Nov. 9, 1979.
Rehearing Denied Jan. 11, 1980.
Harry D. Shapiro, Baltimore, Md. (Jacques T. Schlenger, John K. Barry, Venable, Baetjer & Howard, Baltimore, Md., on brief), for appellants.
Robert T. Duffy, Tax Div., Dept. of Justice, Washington, D. C. (Russell T. Baker, Jr., U. S. Atty., Gerard P. Martin, Asst. U. S.…
Also in this document: Dissent.
2Cases cited9 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Fred A. Berzon v. Commissioner of Internal Revenue, Gertrude Berzon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- George Fischer v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
- Morgan v. CommissionerUnited States Tax Court · 1964
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