Legal Opinion
Exchange Bank And Trust Company Of Florida v. United States
Court of Appeals for the Federal Circuit
Decided December 3, 1982No. 291-79PublishedCited by 4 opinions
1Opinion of the Court
694 F.2d 1261
82-2 USTC P 13,505
EXCHANGE BANK AND TRUST COMPANY OF FLORIDA (Formerly Known
as the Exchange National Bank of Tampa) and
Catherine E. Thomas, as Personal
Representatives of the Estate
of Wayne Thomas,
Jr., Appellants,
v.
The UNITED STATES, Appellee.
Appeal No. 291-79.
United States Court of Appeals,
Federal Circuit.
Dec. 3, 1982.
Michel G. Emmanuel, Tampa, Fla., argued, for appellants. With him on the brief were Nathaniel L. Doliner and Carlton, Fields, Ward, Emmanuel, Smith & Cutler, Tampa, Fla.
Michael Marino, Washington, D.C., argued, for appellee. With him on the brief were Asst. Attys.…
Also in this document: Concurrence.
2Cases cited15 opinions
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- United States v. Estate of GraceSupreme Court of the United States · 1969
- United States v. O'MALLEYSupreme Court of the United States · 1966
- Lober v. United StatesSupreme Court of the United States · 1953
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Larry L. Sather v. CIRCourt of Appeals for the Eighth Circuit · 2001
- Estate of Levy v. CommissionerUnited States Tax Court · 1983
- Estate of Jack Green, John F. Conway v. United StatesCourt of Appeals for the Sixth Circuit · 1995
- Larry L. Sather, Donor v. Commissioner of Internal Revenue, Sandra Sather, Donor v. Commissioner of Internal Revenue, John Sather, Donor v. Commissioner of Internal Revenue, Kathy Sather, Donor v. Commissioner of Internal Revenue, Duane K. Sather, Donor v. Commissioner of Internal Revenue, Diane R. Sather, Donor v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991