Legal Opinion

Estate of Doris N. Barrett, Deceased, Larry T. Acord, Co-Executor v. Commissioner Internal Revenue Service

Court of Appeals for the Ninth Circuit

Decided June 12, 1996No. 95-70102Unpublished

1Opinion of the Court

87 F.3d 1318

78 A.F.T.R.2d 96-5159, 96-2 USTC P 50,378

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.

ESTATE OF Doris N. BARRETT, Deceased, Larry T. Acord,

co-executor, Petitioner-Appellant,

v.

COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 95-70102.

United States Court of Appeals, Ninth Circuit.

Submitted June 7, 1996.*

Decided June 12, 1996.

2Cases cited8 opinions

  1. Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
  2. Boyer v. CommissionerUnited States Tax Court · 1977
  3. United States v. Stephen C. HemmenCourt of Appeals for the Ninth Circuit · 1995
  4. Sharon D. Kantor, Robert E. Kantor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1993
  5. Amesbury Apartments, Ltd. v. CommissionerUnited States Tax Court · 1990

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