Legal Opinion
ESTATE OF
Court of Appeals for the Sixth Circuit
Decided February 12, 1997No. 96-1012Published
1Opinion of the Court
106 F.3d 1263
79 A.F.T.R.2d 97-942, 97-1 USTC P 60,258
ESTATE OF Marguerite S. MILLIKIN, Quentin Alexander,
Executor and Severance A. Millikin Trust B Society
National Bank, fka AmeriTrust Company,
Trustee, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 96-1012.
United States Court of Appeals,
Sixth Circuit.
Argued Nov. 12, 1996.
Decided Feb. 12, 1997.
Irene C. Keyse-Walker, Robert E. Glaser (argued and briefed), Arter & Hadden, Cleveland, OH, for Petitioners-Appellants.
Gary R. Allen, Acting Chief (briefed), Jonathan S. Cohen, Tamara L. Schottenstein (argued), U.S.…
2Cases cited23 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Salve Regina College v. RussellSupreme Court of the United States · 1991
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lyeth v. HoeySupreme Court of the United States · 1938
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
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