Legal Opinion

Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal Revenue

Court of Appeals for the Fourth Circuit

Decided January 4, 1991No. 89-2078Published

1Opinion of the Court

916 F.2d 955

66 A.F.T.R.2d 90-6018, 90-2 USTC P 60,046

ESTATE OF William L. RENO, Jr.; Barbara G. Reno, Executrix,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 89-2078.

United States Court of Appeals,

Fourth Circuit.

Argued Oct. 30, 1989.

Decided Oct. 19, 1990.

Order on Grant of Rehearing

In Banc Jan. 4, 1991.

K.K. Hall, Circuit Judge, filed dissenting opinion.

James Laurence Malone, III, McDermott, Will & Emery, Chicago, Ill. (Richard L. Dees, on brief), for petitioners-appellants.

Teresa Ellen McLaughlin, Tax Div., U.S. Dept. of Justice, Washington, D.C. (Shirley…

Also in this document: Dissent.

2Cases cited21 opinions

  1. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  2. Morgan v. CommissionerSupreme Court of the United States · 1940
  3. Tyler v. United StatesSupreme Court of the United States · 1930
  4. Riggs v. Del DragoSupreme Court of the United States · 1942
  5. United States v. StapfSupreme Court of the United States · 1964

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