Legal Opinion
Estate of F.G. Holl, Deceased, Bank IV Wichita, N.A. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 5, 1995No. 94-9005PublishedCited by 7 opinions
1Opinion of the Court
ALSOP, Senior District Judge.
The Estate of F.G.- Holl (“Holl”) appeals from the Tax Court’s determination of the in-place value of oil and gas reserves extracted between the date of death and the alternate valuation date for estate tax purposes. We reverse and remand.
I
F.G. Holl (“Holl”) died on December 21, 1985, at which time he held numerous leasehold and mineral interests in producing oil and gas properties in Wichita, Kansas. Holl’s Executor filed a federal estate tax return on March 26, 1987. The Estate received $980,698.47 in net income from the production and sale of oil and gas…
2Cases cited8 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Maass v. HigginsSupreme Court of the United States · 1941
- William D. Armstrong v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rascon v. U S West Communications, Inc.Court of Appeals for the Tenth Circuit · 1998
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- Roberts v. PrintupCourt of Appeals for the Tenth Circuit · 2010
- Trout Ranch, LLC v. CommissionerCourt of Appeals for the Tenth Circuit · 2012
- Gallardo Ex Rel. Gallardo v. United StatesCourt of Appeals for the Tenth Circuit · 2014
2 more not listed; retrieve them via the Exa API.