Legal Opinion

Estate of Aimee Magnus Flanigan, Deceased, Peter M. Flanigan, Personal Representative v. Commissioner, Internal Revenue, Estate of Horace C. Flanigan, Deceased, Peter M. Flanigan, Personal Representative v. Commissioner, Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided October 11, 1984No. 83-5566PublishedCited by 3 opinions

1Opinion of the Court

743 F.2d 1526

84-2 USTC P 13,592

ESTATE OF Aimee Magnus FLANIGAN, Deceased, Peter M.

Flanigan, Personal Representative, Petitioner-Appellant,

v.

COMMISSIONER, INTERNAL REVENUE, Respondent-Appellee.

ESTATE OF Horace C. FLANIGAN, Deceased, Peter M. Flanigan,

Personal Representative, Petitioner-Appellant,

v.

COMMISSIONER, INTERNAL REVENUE, Respondent-Appellee.

Nos. 83-5566, 83-5567.

United States Court of Appeals,

Eleventh Circuit.

Oct. 11, 1984.

John S. Nolan, Miller & Chevalier, Washington, D.C., Peter Matwiczyk, Gunther, Yoakley, Criser & Stewart, P.A., Palm Beach, Fla., for petitioner-appellant.

James J.…

2Cases cited9 opinions

  1. Morton v. MancariSupreme Court of the United States · 1974
  2. Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
  3. United States v. ApfelbaumSupreme Court of the United States · 1980
  4. United States v. ChaseSupreme Court of the United States · 1890
  5. State of Alabama v. F. Ray Marshall, Secretary of Labor, State of Nevada v. F. Ray Marshall, Secretary of LaborCourt of Appeals for the Fifth Circuit · 1980

4 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Hayden v. Blue Cross and Blue Shield of AlabamaDistrict Court, M.D. Alabama · 1994
  2. In Re BarclayUnited States Bankruptcy Court, C.D. Illinois · 1987
  3. In Re LindseyUnited States Bankruptcy Court, C.D. Illinois · 1987

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