Legal Opinion
ESTATE OF
Court of Appeals for the Ninth Circuit
Decided May 20, 1992No. 91-70539Published
1Opinion of the Court
964 F.2d 959
69 A.F.T.R.2d 92-1475, 92-1 USTC P 60,101
ESTATE OF George D. ELLINGSON, Deceased; Douglas L.M.
Ellingson, Lavedna M. Ellingson, Co-Trustees of
the George D. & Lavedna M. Ellingson,
Revocable Living Trust, Petitioners,
v.
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent.
No. 91-70539.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted April 14, 1992.
Decided May 20, 1992.
Thomas J. Shumard, Phoenix, Ariz., for petitioners.
Bridget Rowan, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.
Appeal from a Decision of the United States Tax Court.
Before: GOODWIN,…
2Cases cited10 opinions
- Clougherty Packing Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Todd v. CommissionerUnited States Tax Court · 1971
- Estate of Kyle v. CommissionerUnited States Tax Court · 1990
- Estate of Nicholson v. CommissionerUnited States Tax Court · 1990
- Hazel S. Wisely, of the Estate of William H. Wisely, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1990
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