Legal Opinion
Estate of Flanigan v. Commissioner
Court of Appeals for the Eleventh Circuit
Decided October 11, 1984No. Nos. 83-5566, 83-5567PublishedCited by 7 opinions
1Opinion of the Court
R. LANIER ANDERSON, III, Circuit Judge:
The estates of Aimee Magnus Flanigan and Horace C. Flanigan appeal a decision of the Tax Court disallowing certain charitable deductions and determining estate tax deficiencies of $2,770,238.77 and $3,236,233.14. The issue on appeal is the proper application of certain portions of § 2055 of the Internal Revenue Code, 26 U.S.C.A. § 2055 (West 1979), as they existed between the passage of the Tax Reform Act of 1969 and the passage of the Tax Reform Act of 1976. Section 2055 governs charitable deductions from taxable estates.
FACTS
The parties stipulated the…
2Cases cited8 opinions
- Morton v. MancariSupreme Court of the United States · 1974
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- United States v. ApfelbaumSupreme Court of the United States · 1980
- United States v. ChaseSupreme Court of the United States · 1890
- State of Alabama v. F. Ray Marshall, Secretary of Labor, State of Nevada v. F. Ray Marshall, Secretary of LaborCourt of Appeals for the Fifth Circuit · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rafeh-Rafie Ardestani v. United States Department of Justice, Immigration and Naturalization ServiceCourt of Appeals for the Eleventh Circuit · 1990
- M. Lee Gallenstein v. United StatesCourt of Appeals for the Sixth Circuit · 1992
- Matter of Installation Services, Inc.United States Bankruptcy Court, N.D. Alabama · 1989
- Estate of Aimee Magnus Flanigan, Deceased, Peter M. Flanigan, Personal Representative v. Commissioner, Internal Revenue, Estate of Horace C. Flanigan, Deceased, Peter M. Flanigan, Personal Representative v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Marie Lucie Jean v. Alan C. NelsonCourt of Appeals for the Eleventh Circuit · 1988
2 more not listed; retrieve them via the Exa API.