Legal Opinion
Estate of Harry M. Hudgins, Deceased, Lee C. Hudgins and Harry Hudgins Ii, Co-Independent Executors v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 5, 1995No. 94-40211PublishedCited by 11 opinions
1Opinion of the Court
WIENER, Circuit Judge.
In this federal estate tax case, implicating “special use valuation” of several tracts of farm or ranch property owned by Harry M. Hudgins (Decedent) at the time of his death, the Commissioner of Internal Revenue (Commissioner) appeals the adverse decision of the United States Tax Court (Tax Court). The Commissioner questions the Tax Court’s holding that, when filing Decedent’s federal estate tax return (706), the independent co-executors of Decedent’s estate (Estate) “substantially complied” with the requirements of the Internal Revenue Code (Code) and applicable…
2Cases cited24 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- United States v. CartwrightSupreme Court of the United States · 1973
- United States v. Robert B. Sutton and Sutton Investments, Inc.Court of Appeals for the Fifth Circuit · 1986
19 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Hughes & Luce, L.L.P. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Estate of McLendon v. CommissionerCourt of Appeals for the Fifth Circuit · 1998
- Estate of Golda E. Rixon Kokernot, Deceased, Mary Ann Kokernot Lacy v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Lucas v. United StatesCourt of Appeals for the Eleventh Circuit · 1996
- Rigas v. United StatesCourt of Appeals for the Fifth Circuit · 2012
6 more not listed; retrieve them via the Exa API.