Legal Opinion
ESTATE OF
Court of Appeals for the Sixth Circuit
Decided October 28, 1996No. 95-1554PublishedCited by 7 opinions
1Opinion of the Court
98 F.3d 919
78 A.F.T.R.2d 96-6905, 96-2 USTC P 60,248
ESTATE OF Wilbur H. SWALLEN (95-1554); Estate of Coyla B.
Swallen (95-1555); S. Paul Mathews and Robert
Davis, Co-Executors (95-1554/1555),
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 95-1554, 95-1555.
United States Court of Appeals,
Sixth Circuit.
Argued June 4, 1996.
Decided Oct. 28, 1996.
Paul B. Calico (argued), Thomas C. Rink (briefed), Strauss & Troy, Cincinnati, OH, for Wilbur H. Swallen and Coyla Burnell Swallen.
Thomas C. Rink (briefed), Strauss & Troy, Cincinnati, OH, for Robert A. Davis and S. Paul…
2Cases cited10 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
- United States v. Joseph H. HansCourt of Appeals for the Sixth Circuit · 1990
- Daniel R. Wolpaw Theresa M. Wolpaw v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1995
- In Re Estate of Herbert R. Penney, Deceased. Milton H. Penney v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Bessie I. Mueller, Deceased John S. Mueller, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1998
- International Outdoor, Inc. v. City of SouthgateCourt of Appeals for the Sixth Circuit · 2014
- Matter of Will of AdairSupreme Court of New Jersey · 1997
- Estate of Millikin v. CommissionerCourt of Appeals for the Sixth Circuit · 1997
- Emilio v. PNC Bank, N.A.Supreme Court of New Jersey · 1997
2 more not listed; retrieve them via the Exa API.