Legal Opinion
William D. Kleine and Wife v. Ann Kleine, and Brown Oil Tools, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided September 23, 1976No. 74-4065PublishedCited by 4 opinions
1Opinion of the Court
RICHARD C. FREEMAN, District Judge.
Section 6324(a)(1) of the Internal Revenue Code of 1954, 26 U.S.C. § 6324(a)(1), imposes a pre-assessment tax lien on the gross estate of any decedent whose proper ty is subject to the estate tax. The special estate tax lien attaches automatically at death to all property in the decedent’s gross estate. This appeal presents certain novel questions left unresolved by the decision of this court in Northington v. United States, 475 F.2d 720 (5th Cir. 1973) 1 concerning the circumstances in which property, otherwise subject to the lien of § 6324(a)(1), may be…
2Cases cited8 opinions
- Burke v. SatterfieldTexas Supreme Court · 1975
- United States v. Thomas H. Cleavenger, Administrator of the Estate of Lurline B. (App) Smith, Deceased, and Ernest Rueth, IntervenorCourt of Appeals for the Seventh Circuit · 1975
- Carter v. BradyCourt of Appeals of Texas · 1967
- Austin v. United StatesDistrict Court, S.D. Texas · 1953
- First State Bank v. RoachCourt of Appeals for the Fifth Circuit · 1941
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3Cited by4 opinions
- Carroll v. Carroll, Texas Court of Appeals, 13th District1994
- United States v. Lewis L. Vohland, Janet VohlandCourt of Appeals for the Ninth Circuit · 1982
- A & B Steel Shearing & Processing, Inc. v. United StatesDistrict Court, E.D. Michigan · 1996
- United States of America, Plaintiff-Appellant-Cross-Appellee v. James Neal Blakeman, as of the Estate of C.E. Blakeman, Deceased, Robert Earl Blakeman and Karen A. Whaley, Defendants-Appellees-Cross- and Cross-Appellees, Ridglea Bank v. Maudine Blakeman, Defendant-Appellee-Cross-AppellantCourt of Appeals for the Fifth Circuit · 1993