Legal Opinion

Sherman v. United States

Court of Appeals for the Fifth Circuit

Decided April 19, 1974No. 73-3056PublishedCited by 1 opinion

1Opinion of the Court

492 F.2d 1045

74-1 USTC P 12,999

Louis G. SHERMAN, Jr., and Randolph W. Commins, Executors of

the Estate of Louis G. Sherman, Sr., under Last

Will and Testament of Louis G. Sherman,

Sr., Plaintiffs-Appellants,

v.

UNITED STATES of America, Defendant-Appellee.

No. 73-3056.

United States Court of Appeals, Fifth Circuit.

April 19, 1974.

Hugh W. Gibert, David L. Ross, Atlanta, Ga., for plaintiffs-appellants.

Julian Longley, Asst. U.S. Atty., John W. Stokes, Jr., U.S. Atty., William D. Mallard, Jr., Asst. U.S. Atty., Atlanta, Ga., D. Wendell Barnett, Trial Atty., Jay R. Weill, Elmer J. Kelsey, Michael J.…

2Cases cited5 opinions

  1. Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
  2. Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
  3. Louis G. Sherman, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1972
  4. United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
  5. Sherman v. United StatesCourt of Appeals for the Fifth Circuit · 1974

3Cited by1 opinion

  1. Estate of Scholl v. CommissionerUnited States Tax Court · 1987

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