Legal Opinion
The Commercial Bank At Winter Park v. United States
Court of Appeals for the Fifth Circuit
Decided October 12, 1971No. 71-2121Published
1Opinion of the Court
450 F.2d 330
71-2 USTC P 9672
The COMMERCIAL BANK AT WINTER PARK, Trustee under Charles W.
Clayton, Jr.'s Children Trust Agreement, a/k/a Charles W.
Clayton, Jr. Children's Trust Agreement, and the Commercial
Bank at Winter Park, Trustee under W. Malcolm Clayton
Children's Trust Agreement, Plaintiffs-Appellees,
v.
UNITED STATES of America, Defendant-Appellant.
No. 71-2121 Summary Calendar.*
United States Court of Appeals,
Fifth Circuit.
Oct. 12, 1971.
John L. Briggs, U. S. Atty., Orlando, Fla., Donald B. Craven, Meyer Rothwacks, Attys., Tax Div., Dept. of Justice, Washington, D. C., Kendell W. Wherry,…
2Cases cited5 opinions
- Isbell Enterprises, Inc. v. Citizens Casualty Co. Of New York, Defendant-Third Party v. Marine Mart, Inc., Third PartyCourt of Appeals for the Third Circuit · 1970
- Olender v. United StatesCourt of Appeals for the Ninth Circuit · 1954
- McHarg v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
- Commercial Bank at Winter Park v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Rand Trust v. CommissionerUnited States Tax Court · 1960