Legal Opinion
Estate of Elizabeth C. Dillingham, Deceased, Dan L. Dillingham and Tom B. Dillingham, Co-Executors v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 14, 1990No. 89-9003, 89-9004PublishedCited by 16 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 34.1.9. The cause is therefore ordered submitted without oral argument.
Appellant-Petitioner appeals an adverse decision of the United States Tax Court.
I
These cases were submitted on fully stipulated facts. Appellant is the estate of Elizabeth C. Dillingham. (Elizabeth C. Dillingham is hereinafter referred to as “decedent.”) Decedent’s estate is…
2Cases cited8 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Reis v. CommissionerUnited States Tax Court · 1942
- Spiegel v. CommissionerUnited States Tax Court · 1949
- Reis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Estate of Belcher v. CommissionerUnited States Tax Court · 1984
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. Orville Wayne McGeeCourt of Appeals for the Ninth Circuit · 1993
- Estate of Metzger v. CommissionerUnited States Tax Court · 1993
- Estate of Newman v. CommissionerUnited States Tax Court · 1998
- Metzger v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
- Metzger v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
11 more not listed; retrieve them via the Exa API.