Legal Opinion
Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided February 22, 1983No. 81-5297Published
1Opinion of the Court
690 F.2d 812
82-2 USTC P 13,501
Esther C. DICKMAN, Estate of Paul B. Dickman, Deceased, G.
Wendell Smith, Personal Representative,
Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 81-5297.
United States Court of Appeals,
Eleventh Circuit.
Nov. 1, 1982.
Certiorari Granted Feb. 22, 1983.
See 103 S.Ct. 1181.
John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, John H. Menzel, Director, Tax Litigation Div., Farley Katz, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellant.
Frank P. Riggs, Sun City Center, Fla., Guy S.…
Also in this document: Concurrence.
2Cases cited20 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Robinette v. HelveringSupreme Court of the United States · 1943
15 more not listed; retrieve them via the Exa API.