Legal Opinion
Estate of Warren v. Commissioner
Court of Appeals for the Fifth Circuit
Decided January 13, 1993No. 91-4401PublishedCited by 12 opinions
1Opinion of the Court
GARWOOD, Circuit Judge:
Petitioners-appellants, the estate of Dorothy J. Warren and its administrators (together, the Estate) appeal the judgment of the United States Tax Court essentially upholding the Internal Revenue Service’s estate tax deficiency determination against the Estate. We reverse.
Facts and Proceedings Below
The deceased, Dorothy J. Warren (Warren), a Texas resident, was a wealthy divorcee with several children and grandchildren, and an affinity for two catholic chari*777ties in Houston (the Charities). When she died on May 27, 1983, she left a will, executed in 1981, disposing of…
2Cases cited22 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Blair v. CommissionerSupreme Court of the United States · 1937
- Mooney v. HarlinTexas Supreme Court · 1981
- Brown v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
17 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Michael H. Boulware, United States of America v. Michael H. BoulwareCourt of Appeals for the Ninth Circuit · 2004
- Robinson v. CommissionerUnited States Tax Court · 1994
- Estate of Hubert v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1995
- James W. Burke, as Personal Representative of the Estate of Edna Sproull Williams, Deceased v. The United StatesCourt of Appeals for the Federal Circuit · 1993
- Delaune v. United StatesCourt of Appeals for the Fifth Circuit · 1998
7 more not listed; retrieve them via the Exa API.