Legal Opinion
United States Trust Company v. Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided December 5, 1986No. 85-4947Published
1Opinion of the Court
803 F.2d 1363
58 A.F.T.R.2d 86-6152, 86-2 USTC P 13,698,
86-2 USTC P 9777
UNITED STATES TRUST COMPANY, Trustee, Jean C. Lindsey,
Cynthia C. Saint-Amand, Margaret A. Chisholm, and the Estate
of Alexander F. Chisholm, Deceased, Jean C. Lindsey,
Successor Executrix, Plaintiffs-Appellees,
v.
The INTERNAL REVENUE SERVICE, an Agency of the United States
of America, Defendant,
The United States of America, Defendant-Appellant.
No. 85-4947.
United States Court of Appeals,
Fifth Circuit.
Nov. 7, 1986.
Rehearing Denied Dec. 5, 1986.
Martha B. Brissette, Appellate Sec., William D.M. Holmes, Tax Div., Dept. of Justice,…
2Cases cited16 opinions
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. CartwrightSupreme Court of the United States · 1973
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
11 more not listed; retrieve them via the Exa API.