Legal Opinion
Dunn v. Commissioner
Court of Appeals for the Fifth Circuit
Decided August 1, 2002No. 00-60614PublishedCited by 41 opinions
1Opinion of the Court
WIENER, Circuit Judge:
The sole issue presented by this appeal from the United States Tax Court (the “Tax Court”) is the fair market value of a block of common stock in Dunn Equipment, Inc. (“Dunn Equipment” or the “Corporation”) owned by the late Beatrice Ellen Jones Dunn (the “Decedent”) on the date of her death (the “valuation date”) for purposes of calculating the estate tax owed by Petitioner-Appellant Estate of Beatrice Ellen Jones Dunn, Deceased (the “Estate”). The Tax Court valued the Decedent’s shares higher than had the Estate on the Form 706 (the “estate tax return” or the “return”)…
2Cases cited9 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. CartwrightSupreme Court of the United States · 1973
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- In The Matter Of T-H New Orleans Limited Partnership, DebtorCourt of Appeals for the Fifth Circuit · 1997
- Powers v. CommissionerSupreme Court of the United States · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
- John David Smith, of the Estate of Louis R. Smith, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Action Marine, Inc. v. Continental Carbon Inc.Court of Appeals for the Eleventh Circuit · 2007
- Estate of Jelke v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007
- Cook v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 2003
36 more not listed; retrieve them via the Exa API.