Legal Opinion
Estate of McLendon v. Commissioner
Court of Appeals for the Fifth Circuit
Decided March 10, 1998No. 97-60135PublishedCited by 27 opinions
1Opinion of the Court
E. GRADY JOLLY, Circuit Judge:
The only question remaining in this appeal 1 is whether Gordon B. McLendon was sufficiently close to death on March 5, 1986, to require him to depart from the actuarial tables published by the Commissioner of Internal Revenue (the “Commissioner”) in valuing a remainder interest and related annuity. The Tax Court determined that he was, from which final decision McLendon’s Estate appeals. We reverse.
I
Although this ease raises several contentious legal questions, the underlying facts are not in serious dispute. Through various partnership interests, McLendon was…
2Cases cited28 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Dixon v. United StatesSupreme Court of the United States · 1965
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
23 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Dominion Resources, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 2000
22 more not listed; retrieve them via the Exa API.