Legal Opinion

First Alabama Bank, N.A., Bruce A. Cogle, Jr., Jane C. Hamilton, Co-Executors of the Estate of Bruce A. Cogle, Sr., Deceased v. United States of America, First Alabama Bank, N.A., Bruce A. Cogle, Jr., Jane C. Hamilton, Co-Executors of the Estate of Rosa L. Cogle, Deceased v. United States

Court of Appeals for the First Circuit

Decided January 27, 1993No. 91-7674Published

1Opinion of the Court

981 F.2d 1226

71 A.F.T.R.2d 93-752, 93-1 USTC P 50,138

FIRST ALABAMA BANK, N.A., Bruce A. Cogle, Jr., Jane C.

Hamilton, Co-Executors of the Estate of Bruce A.

Cogle, Sr., Deceased, Plaintiffs-Appellants,

v.

UNITED STATES of America, Defendant-Appellee.

FIRST ALABAMA BANK, N.A., Bruce A. Cogle, Jr., Jane C.

Hamilton, Co-Executors of the Estate of Rosa L.

Cogle, Deceased, Plaintiffs-Appellants,

v.

UNITED STATES of America, Defendant-Appellee.

No. 91-7674.

United States Court of Appeals,

Eleventh Circuit.

Jan. 27, 1993.

W. Dewitt Reams, Richard L. Reed and William W. Watts, Mobile, AL, for plaintiffs-appellants.

2Cases cited12 opinions

  1. Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
  2. United States v. SherwoodSupreme Court of the United States · 1941
  3. Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
  4. Holmberg v. ArmbrechtSupreme Court of the United States · 1946
  5. Morton v. RuizSupreme Court of the United States · 1974

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