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
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
- Morton v. MancariSupreme Court of the United States · 1974
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- United States v. ApfelbaumSupreme Court of the United States · 1980
- United States v. ChaseSupreme Court of the United States · 1890
- 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
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