Legal Opinion

Commissioner of Internal Revenue, Petitioner-Respondent v. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners. The Estate of H. W. Donnell, Deceased, Willie Hayden Donnell, and Willie Hayden Donnell, Respondents-Petitioners v. Commissioner of Internal Revenue, Petitioner-Respondent

Court of Appeals for the Fifth Circuit

Decided October 10, 1969No. 25835_1PublishedCited by 7 opinions

1Opinion of the Court

417 F.2d 106

69-2 USTC P 9666

COMMISSIONER OF INTERNAL REVENUE, Petitioner-Respondent,

v.

The ESTATE of H. W. DONNELL, Deceased, Willie Hayden

Donnell, Executrix and Willie Hayden Donnell,

Respondents-Petitioners.

The ESTATE of H. W. DONNELL, Deceased, Willie Hayden

Donnell, Executrix and Willie Hayden Donnell,

Respondents-Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Petitioner-Respondent.

No. 25835.

United States Court of Appeals Fifth Circuit.

Oct. 10, 1969.

Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Washington, D.C., Richard C. Pugh, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice,…

2Cases cited24 opinions

  1. Hormel v. HelveringSupreme Court of the United States · 1941
  2. Palmer v. BenderSupreme Court of the United States · 1932
  3. Anderson v. HelveringSupreme Court of the United States · 1940
  4. Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
  5. Thomas v. PerkinsSupreme Court of the United States · 1937

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3Cited by7 opinions

  1. In Re Beef Industry Antitrust Litigation, Mdl Docket No. 248. Pony Creek Cattle Co., Inc., Musselman Ranch Co., Etc., Plaintiffs-Intervenors-Appellants v. The Great Atlantic & Pacific Tea Co., R. Dirk Agee v. Safeway Stores, Inc., Meat Price Investigators Association, Etc. v. Safeway Stores, Inc., Richard S. Lowe v. Safeway Stores, Inc., A. L. Black v. Albertson's, Inc., (Two Cases). Chaparral Cattle Corp. v. Safeway Stores, Inc., Burke Petersen v. Safeway Stores, Inc., Ronald Becker, on Behalf of Themselves and All Other Persons Similarlysituated v. Safeway Stores, Inc., John O. Varian v. Safeway Stores, Inc., Meat Price Investigators Association v. Safeway Stores, Inc., Etc., Little Ranch Co., Inc. v. The National Association of Food Chains, Etc., Ronald Becker, on Behalf of Themselves and All Other Persons Similarlysituated v. Safeway Stores, Inc., Etc.Court of Appeals for the Fifth Circuit · 1979
  2. Finley W. Holbrook and Faith Holbrook v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
  3. Standard Oil Company (Indiana) v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
  4. Lehigh Portland Cement Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1977
  5. Pony Creek Cattle Co. v. Great Atlantic & Pacific Tea Co.Court of Appeals for the Fifth Circuit · 1979

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