Legal Opinion
Phinney v. Bank of Southwest National Ass'n, Houston
Court of Appeals for the Fifth Circuit
Decided August 5, 1964No. 21035PublishedCited by 13 opinions
1Opinion of the Court
JONES, Circuit Judge.
Dunbar Newell Chambers died on October 27, 1956. The Bank of the Southwest National Association, Houston, was appointed and qualified as executor, of his estate. The Internal Revenue Code1 required the filing of the Federal estate tax return on or before January 27, 1958. The appellant District Director, acting under statutory authority,2 granted a six months’ extension of the time for filing. The six months’ period expired July 27, 1958, and since this was a Sunday the final date on which the return might have been timely filed was July 28, 1958. On Friday, July 25,…
2Cases cited13 opinions
- United States v. RobinsonSupreme Court of the United States · 1960
- United States v. LombardoSupreme Court of the United States · 1916
- Fallen v. United StatesSupreme Court of the United States · 1964
- Ward v. Atlantic Coast Line RailroadSupreme Court of the United States · 1960
- Berman v. United StatesSupreme Court of the United States · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Hotel Equities Corp. v. CommissionerUnited States Tax Court · 1975
- Phinney v. Bank Of The Southwest National AssociationCourt of Appeals for the Fifth Circuit · 1964
- Mills v. United StatesDistrict Court, E.D. Texas · 1992
- Walsh v. TuckerSupreme Court of Pennsylvania · 1973
8 more not listed; retrieve them via the Exa API.