Legal Opinion
Estate Of Medora L. Salter
Court of Appeals for the Fifth Circuit
Decided January 17, 1977No. 75-2137PublishedCited by 2 opinions
1Opinion of the Court
545 F.2d 494
77-1 USTC P 13,170
ESTATE of Medora L. SALTER, Non Compos Mentis, Transferee,
Mississippi Bank & Trust Company, Conservator
(John A. Salter, Successor Conservator),
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 75-2137.
United States Court of Appeals,
Fifth Circuit.
Jan. 17, 1977.
Joe Jack Hurst, James S. Armstrong, Jackson, Miss., for petitioners-appellants.
Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Loring W. Post, George G. Wolf, Gilbert E. Andrews, Acting Chief, App. Section, William A. Friedlander, Atty., Tax Div., Dept. of…
2Cases cited16 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. StapfSupreme Court of the United States · 1964
- Cross v. O'CavanaghMississippi Supreme Court · 1945
- Vaughn v. VAUGHNMississippi Supreme Court · 1960
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Central Oil & Supply Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- Central Oil & Supply Corporation v. United States v. James C. Watson, William Watson, Mrs. Clemmie McIntosh Watson, and Gerald B. Watson, Additional on Counterclaim-AppelleesCourt of Appeals for the Fifth Circuit · 1977