Legal Opinion

Haywood v. Gill

Court of Appeals for the Fourth Circuit

Decided January 23, 1963No. 8739PublishedCited by 1 opinion

1Opinion of the Court

313 F.2d 454

Egbert L. HAYWOOD, Executor of the Estate of Mrs. Zoa Lee Haywood, Deceased, Appellant,

v.

Edwin GILL, Former Collector of Internal Revenue for North Carolina and Former Director of Internal Revenue for the District of North Carolina, Appellee.

No. 8739.

United States Court of Appeals Fourth Circuit.

Argued November 6, 1962.

Decided January 23, 1963.

2Cases cited3 opinions

  1. Helvering v. ReynoldsSupreme Court of the United States · 1941
  2. Haywood v. . BriggsSupreme Court of North Carolina · 1947
  3. Haywood v. GillCourt of Appeals for the Fourth Circuit · 1963

3Cited by1 opinion

  1. Jones v. CommissionerUnited States Tax Court · 1973

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