Legal Opinion

United States v. Finley Hilliard

Court of Appeals for the Fifth Circuit

Decided August 19, 2015No. 12-20804PublishedCited by 16 opinions

1Opinion of the CourtOwen, Circuit Judge

PRADO, Circuit Judge, filed an opinion dissenting in part.

2Per curiam

The petition for rehearing is DENIED. The opinion that issued on November 10, *3002014,1 is -withdrawn. The following opinions are substituted:

EDWARD C. PRADO, Circuit Judge, writing for the court:

In 1995, J. Howard Marshall, II (“J. Howard”) made what the IRS later determined was an indirect gift of Marshall Petroleum, Inc. (“MPI”) stock to MPI’s other shareholders: (1) Eleanor Pierce (Marshall) Stevens (“Stevens”), J. Howard’s former wife, who was the beneficiary of a trust that was funded by MPI stock; (2) E. Pierce Marshall (“E.…

3Cases cited45 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Exxon Mobil Corp. v. Allapattah Services, Inc.Supreme Court of the United States · 2005
  3. Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
  4. Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
  5. Astoria Federal Savings & Loan Ass'n v. SoliminoSupreme Court of the United States · 1991

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4Cited by16 opinions

  1. United States v. BurkholderCourt of Appeals for the Tenth Circuit · 2016
  2. United States v. Jung Joo ParkDistrict Court, E.D. Illinois · 2019
  3. In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
  4. Reyes v. EquifaxCourt of Appeals for the Fifth Circuit · 2025
  5. TX Assn of Manufacturers v. CPSCCourt of Appeals for the Fifth Circuit · 2021

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