Legal Opinion
Estate of Olive D. Casey, Deceased Carlton D. Casey, C. Lewis Casey, Robert T. Casey v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided November 4, 1991No. 90-2052Published
1Opinion of the Court
948 F.2d 895
68 A.F.T.R.2d 91-6060, 91-2 USTC P 60,091
ESTATE OF Olive D. CASEY, deceased; Carlton D. Casey,
Executor, C. Lewis Casey, Executor, Robert T.
Casey, Executor, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 90-2052.
United States Court of Appeals,
Fourth Circuit.
Argued Feb. 4, 1991.
Decided Nov. 4, 1991.
Teresa Ellen McLaughlin, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene, on brief), for respondent-appellant.
John E. Donaldson, Williamsburg, Va., argued, for…
Also in this document: Concurrence.
2Cases cited18 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- King v. BankerdCourt of Appeals of Maryland · 1985
- Stacy v. BurkeCourt of Appeals of Maryland · 1970
- Estate of Olive D. Casey, Deceased Carlton D. Casey, C. Lewis Casey, Robert T. Casey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1991
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