Legal Opinion

ESTATE OF

Court of Appeals for the Sixth Circuit

Decided September 10, 1997No. 96-1012PublishedCited by 1 opinion

1Opinion of the Court

125 F.3d 339

80 A.F.T.R.2d 97-6347

ESTATE OF Marguerite S. MILLIKIN, Deceased, Quentin

Alexander, Executor, and Severance A. Millikin

Trust B, Society National Bank, f/k/a

Ameritrust Company, Trustee,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 96-1012.

United States Court of Appeals,

Sixth Circuit.

Argued June 11, 1997.

Decided Sept. 10, 1997.

Irene C. Keyse-Walker (briefed), Robert E. Glaser (argued and briefed), Arter & Hadden, Cleveland, OH, for Petitioners-Appellants.

Gary R. Allen, Acting Chief, Jonathan S. Cohen (argued and briefed), Ernest J. Brown…

2Cases cited12 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
  3. Mosells Silvey Pitner v. United StatesCourt of Appeals for the Fifth Circuit · 1967
  4. Estate of Mary F. Colton Park, Detroit Bank and Trust Company, Administrator With Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
  5. Goodwin's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953

7 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Estate of Millikin v. CommissionerUnited States Tax Court · 1998

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