Legal Opinion

Estate of Spear

Court of Appeals for the Third Circuit

Decided November 21, 1994No. 93-7727PublishedCited by 33 opinions

1Opinion of the Court

41 F.3d 103

74 A.F.T.R.2d 94-7058, 94-2 USTC P 50,605,

30 Fed.R.Serv.3d 1380

ESTATE OF Leon SPEAR, Deceased; Jeanette Spear, Harvey

Spear and Robert Spear, Administrators and

Jeanette Spear, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE SERVICE.

No. 93-7727.

United States Court of Appeals,

Third Circuit.

Argued June 24, 1994.

Decided Nov. 21, 1994.

Mark S. Halpern (argued), Barry A. Furman, Furman & Halpern, P.C., Bala Cynwyd, PA, Alan C. Kessler, Buchanan, Ingersoll, Professional Corp., Philadelphia, PA, for appellants.

Paula K. Speck (argued), Gary R. Allen, Richard Farber, U.S. Dept. of Justice Tax…

2Cases cited33 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
  3. Holland v. United StatesSupreme Court of the United States · 1955
  4. Lefteri Poulis and Athena Poulis, His Wife v. State Farm Fire and Casualty CompanyCourt of Appeals for the Third Circuit · 1984
  5. National Hockey League v. Metropolitan Hockey Club, Inc.Supreme Court of the United States · 1976

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

3Cited by33 opinions

  1. John D. Alvin v. Jon B. SuzukiCourt of Appeals for the Third Circuit · 2000
  2. First Bank of Marietta, Plaintiff-Appellant/cross-Appellee v. Hartford Underwriters Insurance Company, Defendant-Appellee/cross-AppellantCourt of Appeals for the First Circuit · 2002
  3. Alvin v. SuzukiCourt of Appeals for the Third Circuit · 2000
  4. Harris v. City of PhiladelphiaCourt of Appeals for the Third Circuit · 1995
  5. The Republic Of The Philippines v. Westinghouse Electric CorporationCourt of Appeals for the Third Circuit · 1995

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

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