Legal Opinion
Trust Company of Georgia, Under the Will of Carling Dinkler, Sr. v. Aubrey C. Ross, District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 7, 1968No. 24577_1PublishedCited by 27 opinions
1Per curiam
The issue presented on this appeal is whether the trial court erred in holding that the gain realized on the sale of corporate stock was taxable as “income in respect of a decedent” within the meaning of § 691 of the Internal Revenue Code of 1954.1
The carefully considered and comprehensive opinion of the trial court is reported. Trust Company of Georgia v. Ross, N.D.Ga., 1966, 262 F.Supp. 900. It contains a sufficient factual presentation and we would adopt it in its entirety but for the test employed. The test, “ * * * whether the post death payments are in fact due to the services performed…
2Cases cited8 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- O'Daniel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Estate of Helen Davison, Deceased, First National Bank of Arizona v. United StatesCourt of Appeals for the First Circuit · 1961
- Estate of Charles A. Riegelman, Deceased, William I. Riegelman, Carol R. Lubin and Arthur L. Strasser, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Rollert Residuary Trust v. CommissionerUnited States Tax Court · 1983
- Estate of Sidles v. CommissionerUnited States Tax Court · 1976
- Keck v. CommissionerCourt of Appeals for the Sixth Circuit · 1969
- Estate of Charley W. Peterson, Deceased, Della E. Peterson and Charles R. Peterson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1981
- Estate of Peterson v. CommissionerUnited States Tax Court · 1980
22 more not listed; retrieve them via the Exa API.