Legal Opinion
Ethel West Cotnam v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 23, 1959No. 16902PublishedCited by 94 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
The tax snarls in this case are a result, of a contract to make a will and the promisee’s successful suit against the-promisor’s estate for breach of that contract.
In 1940 T. Shannon Hunter of Mobile* Alabama promised to give Mrs. Ethel. Cotnam one-fifth of his estate, if she would serve him as an attendant or friend1 for the rest of his life. Mrs. Cotnam quit her job at the Saenger Theatre, left her home in Springhill* moved to Mobile, and served T. Shannon. Hunter faithfully as attendant and friend: until he died four and a half years later. He died without a will. In…
2Cases cited21 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Lyeth v. HoeySupreme Court of the United States · 1938
- Helvering v. EubankSupreme Court of the United States · 1941
16 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- Commissioner v. BanksSupreme Court of the United States · 2005
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2001
- Srivastava v. CommissionerCourt of Appeals for the Fifth Circuit · 2000
- Kenseth v. CommissionerUnited States Tax Court · 2000
89 more not listed; retrieve them via the Exa API.