Legal Opinion
Estate of James A. Elkins, Jr. v. CIR
Court of Appeals for the Fifth Circuit
Decided September 15, 2014No. 13-60472PublishedCited by 6 opinions
1Opinion of the Court
WIENER, Circuit Judge:
Petitioners-Appellants Margaret Elise Joseph and Leslie Keith Sasser (“Petition ers”), as Independent Executors of the Estate of their deceased father, James A. Elkins, Jr. (“Decedent”), petitioned the United States Tax Court (“Tax Court”) to review and eventually eliminate the federal estate tax deficiency assessed against the Estate by Respondent-Appellee, the Commissioner of Internal Revenue (“the Commissioner”). That deficiency resulted solely from the Commissioner’s disallowance of the “fractional-ownership discount” applied by the Estate in determining the taxable…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. Florita Bell Griffin, Terrence Bernard Roberts, Joe Lee WalkerCourt of Appeals for the Fifth Circuit · 2003
- Green v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
- Dunn v. CommissionerCourt of Appeals for the Fifth Circuit · 2002
- United States v. James W. RicksCourt of Appeals for the Fifth Circuit · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 2016
- Cavallaro v. CommissionerCourt of Appeals for the First Circuit · 2016
- Pilgrim's Pride Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 2015
- Estate of Richard F. Cahill, Patrick Cahill v. CommissionerUnited States Tax Court · 2018
- Palmer Ranch Holdings LTD v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2016
1 more not listed; retrieve them via the Exa API.