Legal Opinion
William J. Rushton v. Commissioner of Internal Revenue, Estate of Elizabeth P. Rushton, Deceased, William J. Rushton, Iii, and James Rushton, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided October 8, 1974No. 73-3438PublishedCited by 8 opinions
1Opinion of the Court
498 F.2d 88
74-2 USTC P 13,017
William J. RUSHTON, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
ESTATE of Elizabeth P. RUSHTON, Deceased, William J.
Rushton, III, and James Rushton, executors,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 73-3438.
United States Court of Appeals, Fifth Circuit.
July 26, 1974.
Rehearing and Rehearing En Banc
Denied Oct. 8, 1974.
Lee C. Bradley, Jr., Charlott L. Railey, Birmingham, Ala., for petitioners-appellants.
Scott P. Crampton, Asst. Atty. Gen., Meade Whitaker, Robert S. Lamont, Attys., Tax Div.,…
2Cases cited20 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Commissioner v. StidgerSupreme Court of the United States · 1967
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
15 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- American General Finance, Inc. v. DickersonCourt of Appeals for the Eleventh Circuit · 2000
- Estate of Morrison v. Idaho State Tax CommissionIdaho Supreme Court · 1977
- In re SmithUnited States Bankruptcy Court, S.D. Georgia · 2014
- American Gen. Finance v. DickersonCourt of Appeals for the Eleventh Circuit · 2000
- United States v. DiehlDistrict Court, S.D. Texas · 1978
3 more not listed; retrieve them via the Exa API.