Legal Opinion

Wheeler v. United States

Court of Appeals for the Fifth Circuit

Decided June 30, 1997No. 96-50144Published

1Opinion of the Court

REVISED JUNE 25, 1997 IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT ___________________ No. 96-50144 JOHN MICHAEL WHEELER, Independent Executor of the Estate of Elmore K. Melton, Jr., Plaintiff-Appellant, versus UNITED STATES OF AMERICA, Defendant-Appellee. ________________________________________________ Appeal from the United States District Court for the Western District of Texas ________________________________________________ June 19, 1997 Before GARWOOD, BARKSDALE and DENNIS, Circuit Judges. GARWOOD, Circuit Judge: This case involves the determination of the federal estate…

2Cases cited29 opinions

  1. United States v. WellsSupreme Court of the United States · 1931
  2. Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
  3. Commissioner v. WemyssSupreme Court of the United States · 1945
  4. Merrill v. FahsSupreme Court of the United States · 1945
  5. Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973

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