Legal Opinion
Anthony v. United States
Court of Appeals for the Fifth Circuit
Decided March 4, 2008No. 07-30089PublishedCited by 19 opinions
1Opinion of the Court
SOUTHWICK, Circuit Judge:
A decedent’s administratrix seeks our reversal of the district court’s conclusion that a non-transferable private annuity must be valued, for estate tax purposes, in accordance with certain tables set out in the Internal Revenue Code. Because we conclude that this case presents no applicable exception to valuation of the relevant annuities by use of the tables, we affirm.
I. FACTS AND PROCEEDINGS
James Louis Bankston, Sr., sustained serious injuries in an automobile accident in 1990. He filed suit seeking damages from various defendants. In May 1991, Bankston agreed to…
2Cases cited13 opinions
- Malacara v. GarberCourt of Appeals for the Fifth Circuit · 2003
- Weller v. CommissionerUnited States Tax Court · 1962
- Jennings v. CommissionerUnited States Tax Court · 1948
- Dunn v. CommissionerCourt of Appeals for the Fifth Circuit · 2002
- Lara v. Cinemark USA, Inc.Court of Appeals for the Fifth Circuit · 2000
8 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- ExxonMobil Pipeline Co. v. United States Department of TransportationCourt of Appeals for the Fifth Circuit · 2017
- Jeff Blau, Tax Matters Partner of RERI Holdings I, LLC v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2019
- Securities & Exchange Commission v. CubanDistrict Court, N.D. Texas · 2009
- United States v. Matthaios FafaliosCourt of Appeals for the Fifth Circuit · 2016
- Estate of James A. Elkins, Jr. v. CIRCourt of Appeals for the Fifth Circuit · 2014
14 more not listed; retrieve them via the Exa API.