Legal Opinion

Bel v. United States

Court of Appeals for the Fifth Circuit

Decided December 9, 1971No. 71-1232PublishedCited by 18 opinions

1Opinion of the Court

452 F.2d 683

72-1 USTC P 12,818

Mrs. Daisy Miller Boyd BEL and Richard E. Gerard,

Co-executors under the Last Will and Testament of

John Albert Bel, Deceased, et al.,

Plaintiffs-Appellants-Cross-Appellees,

v.

The UNITED STATES of America, Defendants-Appellees-Cross-Appellants.

No. 71-1232.

United States Court of Appeals,

Fifth Circuit.

Dec. 9, 1971.

Richard E. Gerard, Lake Charles, La., Leon J. Reymond, Jr., New Orleans, La., for appellants.

Charles G. Barnett, Tax Division, Dept. of Justice, Fort Worth, Tex., Fred B. Ugast, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Division, Dept. of Justice,…

2Cases cited17 opinions

  1. United States v. WellsSupreme Court of the United States · 1931
  2. Chase National Bank v. United StatesSupreme Court of the United States · 1929
  3. Milliken v. United StatesSupreme Court of the United States · 1931
  4. Tucker v. AlexanderSupreme Court of the United States · 1927
  5. Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946

12 more not listed; retrieve them via the Exa API.

3Cited by18 opinions

  1. Bear Valley Mutual Water Company v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
  2. Estate of Harvey v. United StatesDistrict Court, E.D. Louisiana · 1988
  3. Estate of Chapman v. CommissionerUnited States Tax Court · 1989
  4. Atkinson v. PustilnikDistrict Court, S.D. Texas · 2024
  5. ESTATE OF McNAMARA v. COMMISSIONERS OF INTERNAL REVENUEUnited States Tax Court · 1981

13 more not listed; retrieve them via the Exa API.

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