Legal Opinion
Keeter v. United States
Court of Appeals for the Fifth Circuit
Decided April 14, 1972No. 71-2644PublishedCited by 17 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
As with most tax disputes, the facts of this case are not in issue. We have before us only the correctness of the district court’s legal conclusions. We often preach that taxation is practical and realistic. As we search for substance over form, once in a while our preachments become prattle in application as a “greyness” enters our decisions. But we find the government’s claim here to be endowed with unusual pellueidity and the taxpayer’s claim to be unusually factitious. Without a quiver of equivocation, we conclude that an insurance settlement option which granted…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Connecticut Bank & Trust Co. v. United StatesCourt of Appeals for the Second Circuit · 1972
- John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United StatesCourt of Appeals for the Seventh Circuit · 1980
- Cyrus Q. Stewart, Jr., and William L. Stewart, as Executors of the Will of Mildred L. Stewart, Deceased v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1975
- Estate of Gilchrist v. CommissionerCourt of Appeals for the Fifth Circuit · 1980
- First Kentucky Trust Company, of the Estate of Louisa W. Moore v. United StatesCourt of Appeals for the First Circuit · 1984
12 more not listed; retrieve them via the Exa API.