Legal Opinion
Estate of Anna Lora Gilchrist, Deceased, Layland Myatt and Elizabeth Dearborn, Independent Executors v. Commissioner of Internal Revenue, Estate of Ruth T. Reid, Deceased, Walter D. Reid, Independent v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 13, 1980No. 79-3005PublishedCited by 3 opinions
1Opinion of the Court
630 F.2d 340
80-2 USTC P 13,378
ESTATE of Anna Lora GILCHRIST, Deceased, Layland Myatt and
Elizabeth Dearborn, Independent Executors,
Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
ESTATE of Ruth T. REID, Deceased, Walter D. Reid,
Independent Executor, Petitioners-Appellees.
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Nos. 78-2400, 79-3005.
United States Court of Appeals,
Fifth Circuit.
Nov. 13, 1980.
M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., Richard Farber, Atty., Gilbert E. Andrews, Chief, Appellate Section,…
2Cases cited27 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Jackson v. United StatesSupreme Court of the United States · 1964
- United States v. O'MALLEYSupreme Court of the United States · 1966
22 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Boeving v. United StatesCourt of Appeals for the Eighth Circuit · 1981
- Boeving v. United StatesCourt of Appeals for the Eighth Circuit · 1981
- Estate of Reid v. CommissionerUnited States Tax Court · 1982