Legal Opinion

James G. Nash and Cecelia Nash v. United States of America, Birmingham Trust National Bank, as Trustee of the Margaret Nash Trust v. United States of America, Birmingham Trust National Bank, as Trustee Under the James G. Nash, Jr.,trust v. United States

Court of Appeals for the Fifth Circuit

Decided July 2, 1969No. 26928-26930Published

1Opinion of the Court

414 F.2d 627

69-2 USTC P 9512

James G. NASH and Cecelia Nash, Plaintiffs-Appellees,

v.

UNITED STATES of America, Defendant-Appellant.

BIRMINGHAM TRUST NATIONAL BANK, as Trustee of the Margaret

Nash Trust, Plaintiff-Appellee,

v.

UNITED STATES of America, Defendant-Appellant.

BIRMINGHAM TRUST NATIONAL BANK, as Trustee under the James

G. Nash, Jr.,Trust, Plaintiff-Appellee,

v.

UNITED STATES of America, Defendant-Appellant.

Nos. 26928-26930.

United States Court of Appeals Fifth Circuit.

July 2, 1969.

Macon L. Weaver, U.S. Atty., Birmingham, Ala., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Jonathan S.…

2Cases cited8 opinions

  1. West Seattle National Bank of Seattle v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
  2. S. Rossin & Sons v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
  3. Estate of Heinz Schmidt, Deceased, and Charlotte Schmidt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
  4. Peabody Coal Co. v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 1931
  5. Schmidt v. CommissionerUnited States Tax Court · 1964

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