Legal Opinion
Louis G. Sherman, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., Etc. v. United States
Court of Appeals for the Fifth Circuit
Decided July 17, 1972No. 72-1465PublishedCited by 56 opinions
1Opinion of the Court
DYER, Circuit Judge:
At the non-jury trial of this estate tax case the Government’s motion to amend the court-approved pretrial order to raise the issue of the valuation of a claimed deduction from the gross estate was denied. Being of the view that the amendment should have been permitted, we reverse and remand for a trial of the valuation issue. We affirm the district court’s judgment, 334 F.Supp. 1311, based upon its finding, that the estate’s obligation, under a separation agreement, to pay the wife a monthly sum until her death or remarriage, was supported by adequate and full…
2Cases cited6 opinions
- Loretta A. Laird, Helen v. Laird and Eagle Star Insurance Company, Limited v. Air Carrier Engine Service, Inc.Court of Appeals for the Fifth Circuit · 1959
- Central Distributors, Inc. v. M.E.T., Inc., and Joseph NellisCourt of Appeals for the Fifth Circuit · 1968
- Bateman v. BatemanSupreme Court of Georgia · 1968
- Horace Evans Henry and Sue Seitz Henry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Harper v. HarperSupreme Court of Georgia · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- United States v. First National Bank of CircleCourt of Appeals for the First Circuit · 1981
- Coastal States Marketing, Inc. And Valero Energy Corporation, Cross-Appellees v. Nelson Bunker Hunt, Cross-AppellantsCourt of Appeals for the Fifth Circuit · 1983
- Margaret Hodges, Wife Of/and Wilson P. Abraham v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- DP Solutions, Inc. v. Rollins, Inc.Court of Appeals for the Fifth Circuit · 2003
- Awilda Ramirez Pomales v. Becton Dickinson & Co., S.A.Court of Appeals for the First Circuit · 1988
51 more not listed; retrieve them via the Exa API.