Legal Opinion

Mellon Bank, N.A. And Robert B. Reed, Jr., Executors of the Estate of A. Leon Davis A/K/A Austin L. Davis, Deceased v. United States

Court of Appeals for the Third Circuit

Decided June 18, 1985No. 84-3541Published

1Opinion of the Court

762 F.2d 283

56 A.F.T.R.2d 85-6481, 85-1 USTC P 13,615

MELLON BANK, N.A. and Robert B. Reed, Jr., Executors of the

Estate of A. Leon Davis a/k/a Austin L. Davis, Deceased

v.

UNITED STATES of America, Appellant.

No. 84-3541.

United States Court of Appeals,

Third Circuit.

Argued March 28, 1985.

Decided May 21, 1985.

Rehearing Denied June 18, 1985.

J. Alan Johnson, U.S. Atty., Pittsburgh, Pa., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Douglas G. Coulter (argued), Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellant.

William McC. Houston, John F. Meck…

Also in this document: Dissent.

2Cases cited15 opinions

  1. Lemon v. KurtzmanSupreme Court of the United States · 1971
  2. Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
  3. Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
  4. Committee for Public Education & Religious Liberty v. NyquistSupreme Court of the United States · 1973
  5. Bob Jones University v. United StatesSupreme Court of the United States · 1983

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