Legal Opinion

Lena B. Knox, Deceased, the Citizens & Southern National Bank, Temporary Administrator v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Inman H. Knox, Deceased, Blodgett Britton Knox, Commissioner of Internal Revenue v. B. Britton Knox and Helen Knox

Court of Appeals for the Fifth Circuit

Decided September 24, 1963No. 19670Published

1Opinion of the Court

323 F.2d 84

Lena B. KNOX, deceased, the Citizens & Southern National Bank, Temporary Administrator, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

ESTATE of Inman H. KNOX, deceased, Blodgett Britton Knox, Executor, Respondents.

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

B. Britton KNOX and Helen Knox, Respondents.

No. 19670.

United States Court of Appeals Fifth Circuit.

September 24, 1963.

Harold E. Abrams, M. E. Kilpatrick, Atlanta, Ga., for petitioner, Lena B. Knox, Decd., The Citizens & Southern National Bank, temporary admr., Smith,…

2Cases cited4 opinions

  1. Kennemer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
  2. Frank T. Shull and Ann R. Shull v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
  3. Shore v. CommissionerCourt of Appeals for the Fifth Circuit · 1961
  4. Knox v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API