Legal Opinion
Gladney v. Commissioner
Court of Appeals for the Fifth Circuit
Decided November 5, 1984No. Nos. 83-4229, 83-4379PublishedCited by 2 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
The Commissioner of Internal Revenue appeals from a decision of the United States Tax Court, Herbert L. Chabot, Judge, 45 T.C.Mem. 280 (1982), holding that the taxpayers (appellees) were not liable for federal excise taxes under § 49451 as transferees of taxable expenditures made by a private foundation, i.e. by the board of trustees of a home for elderly men. A Louisiana state court had ordered the transfer of assets from the private foundation to the heirs of the résiduary legatees under a will in which the decedent originally had created the foundation. The Tax Court…
2Cases cited5 opinions
- United States v. JacobsSupreme Court of the United States · 1939
- Rev. Donald L. Jackson v. The Statler FoundationCourt of Appeals for the Second Circuit · 1974
- Rickey v. United StatesCourt of Appeals for the Fifth Circuit · 1979
- Bonner v. Board of TrusteesLouisiana Court of Appeal · 1965
- Gladney v. CommissionerUnited States Tax Court · 1982
3Cited by2 opinions
- William Kelly Gladney, Evelyn Gladney Witherspoon, Celeste Gladney Peers, Julian M. Gladney and Edward Lee Gladney, Transferees v. Commissioner of Internal Revenue, William F. Bonner, Jr., Estate of Bettina Bonner, William F. Bonner, Jr., Transferees, Appellees-Cross-Appellants v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1984
- George E. Alford v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986