Legal Opinion
Estate of Monroe v. Commissioner
Court of Appeals for the Fifth Circuit
Decided October 9, 1997No. 20-30170Published
1Opinion of the Court
124 F.3d 699
80 A.F.T.R.2d 97-6826
ESTATE of Louise S. MONROE, Deceased, Robert J. Monroe,
Provisional Administrator and Estate of J. Edgar
Monroe, Executor, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 95-60576.
United States Court of Appeals,
Fifth Circuit.
Oct. 9, 1997.
Donald H. McDaniel, George Frazier, Michael E. Guarisco, Guarisco, Welier & Cordes, New Orleans, LA, for Petitioners-Appellants.
Gary R. Allen, Joan I. Oppenheimer, Jonathan S. Cohen, Loretta Argrett, Asst. Atty. Gen., U.S. Deptartment of Justice, Tax Division, Appellate Section, Washington, DC,…
Also in this document: Dissent.
2Cases cited9 opinions
- Minnesota Tea Co. v. HelveringSupreme Court of the United States · 1938
- Fire Ins. Assn., Ltd. v. WickhamSupreme Court of the United States · 1891
- Kanawha Gas & Utilities Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Philpot v. GruningerSupreme Court of the United States · 1872
- Ruth K. Dowell, Individually and as of the Estate of H. B. Dowell, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1977
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