Legal Opinion
Estate of Hudgins v. C.I.R.
Court of Appeals for the Fifth Circuit
Decided June 28, 1995No. 94-40211Published
1Opinion of the Court
IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT No. 94-40211 ESTATE OF HARRY M. HUDGINS, Deceased, LEE C. HUDGINS and HARRY HUDGINS II, Co-Independent Executors, Petitioners-Appellees, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Appeal from the United States Tax Court (No. 5506-91) (June 28, 1995) Before JOLLY and WIENER, Circuit Judges.* WIENER, Circuit Judge. In this federal estate tax case, implicating "special use valuation" of several tracts of farm or ranch property owned by Harry M. Hudgins (Decedent) at the time of his death, the * Judge Irving L.…
2Cases cited24 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- United States v. CartwrightSupreme Court of the United States · 1973
- United States v. Robert B. Sutton and Sutton Investments, Inc.Court of Appeals for the Fifth Circuit · 1986
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