Legal Opinion
Kimbell v. United States
Court of Appeals for the Fifth Circuit
Decided May 20, 2004No. 03-10529PublishedCited by 34 opinions
1Opinion of the Court
W. EUGENE DAVIS, Circuit Judge:
In this estate tax case, David A. Kim-bell, the executor of the estate of his mother Ruth A. Kimbell, appeals the judgment of the district court denying his request for a refund of estate taxes and interest paid by the estate. The district court decided on cross-motions for partial summary judgment that the value of assets the decedent transferred to the R.A. Kimbell Property Co., Ltd. (Partnership) was in-cludible in her gross estate under I.R.C. § 2036 because the transfer was not a bona fide sale for full and adequate consideration. We conclude that the…
2Cases cited8 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Estate of James H. Lumpkin, Jr., Deceased. Christine T. Hamilton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
- Fred Browning v. City of Odessa, TexasCourt of Appeals for the Fifth Circuit · 1993
- Estate of Reichardt v. CommissionerUnited States Tax Court · 2000
3 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Estate of Bongard v. Comm'rUnited States Tax Court · 2005
- Estate of Theodore Thompson, Deceased, Betsy T. Turner v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2004
- Estate of Black v. Comm'rUnited States Tax Court · 2009
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- United States v. Finley HilliardCourt of Appeals for the Fifth Circuit · 2015
29 more not listed; retrieve them via the Exa API.