Legal Opinion
Estate of Jelke v. Commissioner
Court of Appeals for the Eleventh Circuit
Decided November 15, 2007No. 05-15549Published
1Opinion of the Court
507 F.3d 1317 (2007)
ESTATE OF Frazier JELKE, III, Deceased, Wachovia Bank, N.A., f.k.a. First Union National Bank, Personal Representative, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 05-15549.
United States Court of Appeals, Eleventh Circuit.
November 15, 2007.
John W. Porter, Stephanie Loomis-Price, Baker Botts, L.L.P., Houston, TX, J. Graham Kenney, Vinson & Elkins, LLP, Austin, TX, for Petitioners-Appellants.
Michelle B. Smalling, Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Washington, DC, for CIR.
Before TJOFLAT, CARNES and HILL, Circuit Judges.
HI…
Also in this document: Dissent.
2Cases cited37 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
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