Legal Opinion

Estate of Kirstine Geleff Bagley, Deceased, the First National Bank of Orlando v. United States

Court of Appeals for the First Circuit

Decided July 1, 1971No. 30788_1Published

1Opinion of the Court

443 F.2d 1266

ESTATE of Kirstine Geleff BAGLEY, Deceased, the First National Bank of Orlando, Executor, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 30788.

United States Court of Appeals, Fifth Circuit.

June 8, 1971.

Rehearing Denied July 1, 1971.

M. W. Wells, Jr., James A. Moreland, Maguire, Voorhis & Wells, Orlando, Fla., for appellant.

Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Donald B. Craven, Attys., Tax Div., Dept. of Justice, Washinton, D. C., John L. Briggs, U. S. Atty., Jacksonville, Fla., Janet R. Spragens, Meyer Rothwacks, Loring W. Post, Attys.,…

2Cases cited16 opinions

  1. Morgan v. CommissionerSupreme Court of the United States · 1940
  2. Chase National Bank v. United StatesSupreme Court of the United States · 1929
  3. Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
  4. Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
  5. Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970

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