Legal Opinion
Estate of Richard D. Spizzirri v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided May 16, 2025No. 23-14049Published
1Opinion of the Court
USCA11 Case: 23-14049 Document: 36-1 Date Filed: 05/16/2025 Page: 1 of 13 [PUBLISH] In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 23-14049 ____________________ ESTATE OF RICHARD D. SPIZZIRRI, DECEASED, John H. McAtee, Jr., Personal Representative, Petitioner-Appellant, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Petition for Review of a Decision of the U.S. Tax Court Agency No. 19124-19 ____________________ USCA11 Case: 23-14049 Document: 36-1 Date Filed: 05/16/2025 Page: 2 of 13 2 Opinion of the Court 23-14049…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. StapfSupreme Court of the United States · 1964
- Estate of Elizabeth G. Huntington, Deceased, Nancy H. Brunson, Administratrix v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1994
- Estate of Joseph P. Kosow, Deceased. Eleanor C. Kosow, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1995
- Estate of Herbert R. Herrmann, Deceased, Edward I. Herrmann and Lawrence A. Herrmann, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
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