Legal Opinion
Republic National Bank of Dallas, Trustee, Transferee, Estate of R. B. George, Deceased, Transferor v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 16, 1964No. 20277PublishedCited by 11 opinions
1Opinion of the Court
GEWIN, Circuit Judge.
This is a petition for review of a decision of the United States Tax Court in favor of the Commissioner of Internal Revenue and against the petitioner, who is the trustee and transferee of the estate of R. B. George, deceased (decedent).
Decedent died testate on March 2,1956. His estate tax return was filed May 31, 1957, in which a gross estate of $4,246,-228.51 was reported. The estate was in administration from March 2, 1956, to November 25, 1959, during which time administration expenses totaling $156,-785.06 were paid. The executor took advantage of the election…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- United States v. StewartSupreme Court of the United States · 1940
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Leon J. Toledano and Esther C. Toledano v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Philip H. Alston, Jr., and the Citizens and Southern National Bank, Executors of the Estate of Charles Loridans v. United StatesCourt of Appeals for the Fifth Circuit · 1965
- Estate of Horne v. CommissionerUnited States Tax Court · 1988
- Harlowe E. Bowes and Harris Trust and Savings Bank, Etc. v. United StatesCourt of Appeals for the Seventh Circuit · 1979
- Estate of Warren v. CommissionerUnited States Tax Court · 1989
6 more not listed; retrieve them via the Exa API.