Legal Opinion
Bintliff v. United States
Court of Appeals for the Fifth Circuit
Decided June 21, 1972No. 71-3273PublishedCited by 18 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
There are three points raised in this appeal, two of which are ruled by precedents that the trial court accurately appraised. We are compelled to reverse on the third point, even though the trial judge had no opportunity to confront it. He is not blessed, as none of us would be, with the clairvoyance to foresee that the Government would rely on a proposition of law in the appellate court for the first time.
The Commissioner included in the gross estate of decedent, Dr. Charles V. Bintliff, the value of one-half of the proceeds of two life insurance policies received by…
2Cases cited10 opinions
- Bel v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Commissioner of Internal Revenue v. Chase Manhattan BankCourt of Appeals for the Fifth Circuit · 1958
- Smith Engineering Co. v. RiceCourt of Appeals for the Ninth Circuit · 1938
- Mortimer Freedman, Independent Under the Last Will and Testament of Margaret Freeman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Matthews v. CommissionerUnited States Tax Court · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Fay Lewis Berman, of the Estate of Joseph Emile Berman v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- Estate of Kurihara v. CommissionerUnited States Tax Court · 1984
- Grover H. Hope, of the Estate of Beverly J. Hope, Deceased v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1982
- Archie M. Kroloff, Individually and as Beneficiary of the Estate of Dorothy Allen Kroloff, Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1973
- Twitchco, Inc. v. United StatesDistrict Court, M.D. Alabama · 1972
13 more not listed; retrieve them via the Exa API.