Legal Opinion
Estate of Clayton v. C.I.R.
Court of Appeals for the First Circuit
Decided November 17, 1992No. 92-4196PublishedCited by 8 opinions
1Opinion of the Court
976 F.2d 1486
70 A.F.T.R.2d 92-6262, 92-2 USTC P 60,121
ESTATE OF Arthur M. CLAYTON, Jr., Deceased, Mary Magdalene
Clayton and The First National Bank of Lamesa,
Independent Co-Executors, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 92-4196.
United States Court of Appeals,
Fifth Circuit.
Nov. 17, 1992.
Wm. Monroe Kerr and A.M. Nunley, III, Kerr, Fitz-Gerald & Kerr, Midland, Tex., for petitioners-appellants.
Gary R. Allen, Chief, Mary Frances Clark, Ann B. Durney, Appellate Section Tax Div., Dept. of Justice, and Abraham N.M. Shashy, Jr., Chief Counsel I.R.S.,…
2Cases cited7 opinions
- Korematsu v. United StatesSupreme Court of the United States · 1945
- Fernandez v. WienerSupreme Court of the United States · 1946
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- Estate of Clayton v. CommissionerCourt of Appeals for the Fifth Circuit · 1992
- Estate of Clayton v. CommissionerUnited States Tax Court · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Helen Bolton Jameson, Deceased, Northern Trust Bank of Texas, N.A., Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2001
- Estate of Willard E. Robertson, Deceased, Walter G. Miller, Successor-Executor v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- Estate of Cavenaugh v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Katz, Look & Moison, P.C. v. TurnwallSupreme Court of Colorado · 2005
- McINDOE v. OLIVOSCalifornia Court of Appeal · 2005
3 more not listed; retrieve them via the Exa API.