Legal Opinion

Estate of Hubert v. Comr. of IRS

Court of Appeals for the Eleventh Circuit

Decided September 12, 1995No. 94-8287Published

1Opinion of the Court

63 F.3d 1083

76 A.F.T.R.2d 95-6448, 95-2 USTC P 60,209

ESTATE OF Otis C. HUBERT, Deceased, C & S Soveran Trust

Company (Georgia), N.A., a National Banking

Association, Co-Executor, Petitioners-Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 94-8287.

United States Court of Appeals,

Eleventh Circuit.

Sept. 12, 1995.

Loretta C. Argrett, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, DC, Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Washington, DC, Gary R. Allen, Joan I. Oppenheimer, Jonathan S. Cohen, Michael L. Paup, U.S. Dept. of Justice, Tax Div., Washington,…

Also in this document: Dissent.

2Cases cited17 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. Lyeth v. HoeySupreme Court of the United States · 1938
  3. Stone v. WhiteSupreme Court of the United States · 1937
  4. Hansen v. Commissioner of IrsCourt of Appeals for the Fifth Circuit · 1995
  5. Crow v. CommissionerUnited States Tax Court · 1985

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