Legal Opinion
Estate of O'Daniel v. United States
Court of Appeals for the Fifth Circuit
Decided November 9, 1993No. 92-2493PublishedCited by 10 opinions
1Opinion of the Court
JERRY E. SMITH, Circuit Judge:
The United States challenges the district court’s holding that the proceeds of twelve key man insurance policies 1 are not includa-ble in the estate of Finis A. O’Daniel. The estate and its executors (collectively, the “Estate”), 2 in turn, claim that the district court erred in holding that the estate was not entitled to estate tax deductions for deficiency interest that was later refunded. Finding no reversible error, we affirm.
I
A
Pioneer Food Industries, Inc. (“Pioneer”), owned life insurance policies on the life of its chief executive officer, Finis A.…
2Cases cited12 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Newlin Machinery Corp. v. CommissionerUnited States Tax Court · 1957
- R. M. Klinghamer and Grace v. Klinghamer v. Lynn R. Brodrick, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1957
- Webster v. TelleSupreme Court of Arkansas · 1928
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Michael D. Lee v. the Rogers Agency, C. Michael Rogers, and New York Life Insurance Company, Texas Court of Appeals, 6th District (Texarkana)2016
- Laycock v. HammerCalifornia Court of Appeal · 2006
- Succession of Helis v. United StatesUnited States Court of Federal Claims · 2002
- Chen v. BarrCourt of Appeals for the Second Circuit · 2019
- Estate of Halpern v. CommissionerUnited States Tax Court · 1995
5 more not listed; retrieve them via the Exa API.