Legal Opinion

Estate of Clara K. Hoover, Deceased Yetta Hoover Bidegain, Personal Representative v. Commissioner of Internal Revenue

Court of Appeals for the Tenth Circuit

Decided November 1, 1995No. 94-9018Published

1Opinion of the Court

69 F.3d 1044

76 A.F.T.R.2d 95-7305, 95-2 USTC P 60,217

ESTATE OF Clara K. HOOVER, deceased; Yetta Hoover Bidegain,

personal representative, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 94-9018.

United States Court of Appeals,

Tenth Circuit.

Nov. 1, 1995.

John S. Campbell of Campbell & Wells, P.A., Albuquerque, New Mexico, for Petitioner-Appellant.

Robert W. Meltzer, Attorney, Tax Division, Department of Justice, Washington, DC, for Respondent-Appellee.

Before KELLY, McWILLIAMS and HENRY, Circuit Judges.

PAUL KELLY, Jr., Circuit Judge.

1

Petitioner appeals from the tax…

Also in this document: Dissent.

2Cases cited11 opinions

  1. The Sommers Drug Stores Co. Employee Profit Sharing Trust, Cross-Appellant v. Corrigan Enterprises, Inc. And Walter N. Corrigan, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1986
  2. Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
  3. Hansen v. Commissioner of IrsCourt of Appeals for the Fifth Circuit · 1995
  4. National Collegiate Athletic Association v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990
  5. Estate of Ray A. Ford, Deceased Jack F. Ford and Richard A. Ford, Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995

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