Legal Opinion
Estate of Eugene L. Freeland, Deceased, by Security First National Bank, a National Banking Association, and Vera Good Freeland, by L. N. Turrentine, Conservator v. Commissioner of Internal Revenue, Margaret C. Lowthian v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 6, 1968No. 21795_1PublishedCited by 4 opinions
1Opinion of the Court
393 F.2d 573
ESTATE of Eugene L. FREELAND, Deceased, by Security First National Bank, a national banking association, Executor, and Vera Good Freeland, by L. N. Turrentine, Conservator, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Margaret C. LOWTHIAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 21795.
No. 21795-A.
United States Court of Appeals Ninth Circuit.
March 8, 1968.
As Modified on Denial of Rehearing May 6, 1968.
George T. Altman (argued), Beverly Hills, Cal., Adam Y. Bennion (argued), Los Angeles, Cal., James W. Archer, Thomas F. Greaves, Frank Kockritz,…
2Cases cited10 opinions
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Estate of Freeland v. CommissionerCourt of Appeals for the Ninth Circuit · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- L. O. Crosby, Jr., and Dorothy H. Crosby v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- L. O. Crosby, Jr., and Dorothy H. Crosby v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Max R. Ginsburg and Ruth Ginsburg v. The United States. Allen R. Balton and Dorothy Balton v. The United StatesUnited States Court of Claims · 1968