Legal Opinion
Estate of F.G. Holl, Deceased and Bank IV Wichita, N.A. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 17, 1992No. 91-9003PublishedCited by 42 opinions
1Opinion of the Court
CAUTHRON, District Judge:
F.G. Holl died on December 21, 1985 (Doc. 7, Stip. ¶ 2). At the time of his death, he had substantial oil ánd gas holdings in producing oil and gas properties. His executor timely filed a federal estate tax return in which the mineral interests were valued at nearly $9,000,000 as of the date of death. Using the alternative valuation date of June 21, 1986, the assets were valued at approximately $3,100,000 (Doc. 7, Stip. 113; Jt.Exh. 1-A, Sch. FI, item 1). As presented to the trial court, between the date of death and the alternative valuation date, the Estate received…
2Cases cited8 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Maass v. HigginsSupreme Court of the United States · 1941
- National Collegiate Athletic Association v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990
3 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Haynes v. WilliamsCourt of Appeals for the Tenth Circuit · 1996
- United States v. HardageCourt of Appeals for the Tenth Circuit · 1992
- United States v. Colorado & Eastern Railroad Company, Farmland Industries, Inc., and Maytag Corporation, McKesson Corporation v. Gary W. Flanders Great Northern Transportation Company, Third-PartyCourt of Appeals for the Third Circuit · 1995
- Federal Deposit Insurance Corporation v. J. William OldenburgCourt of Appeals for the Tenth Circuit · 1994
- Demar Nilson v. Layton City and Rex BrimhallCourt of Appeals for the Tenth Circuit · 1995
37 more not listed; retrieve them via the Exa API.