Legal Opinion
Estate of Elbert B. Whitt, Loyd Whitt v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided February 4, 1985No. 84-7026PublishedCited by 31 opinions
1Opinion of the Court
TUTTLE, Senior Circuit Judge:
This is an appeal from a judgment of the Tax Court upholding the determination of the Commissioner of Internal Revenue (“Commissioner”) that there were deficiencies in federal estate and gift taxes paid by the estate of Elbert B. Whitt (“Estate”).
Elbert B. Whitt, a resident of Ardmore, Limestone County, Alabama, died June 14, 1969, at the age of 82. On September 12, 1975, the executor of his estate, his son, Loyd H. Whitt, filed a federal estate tax return. The return stated that the decedent owned no real estate at the time of his death and further represented…
2Cases cited38 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- United States v. ByrumSupreme Court of the United States · 1972
33 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Trandes Corporation v. Guy F. Atkinson Company, and Washington Metropolitan Area Transit AuthorityCourt of Appeals for the Fourth Circuit · 1993
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Shepherd v. CommissionerUnited States Tax Court · 2000
- J. C. Shepherd v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 2002
- Estate of Paxton v. CommissionerUnited States Tax Court · 1986
26 more not listed; retrieve them via the Exa API.