Legal Opinion
Estate of Ellen M. Wien, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 12, 1971No. 27828_1Published
1Opinion of the Court
441 F.2d 32
71-1 USTC P 12,764
ESTATE of Ellen M. WIEN, Deceased, et al., Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 27828.
United States Court of Appeals, Fifth Circuit.
April 12, 1971.
David J. Harris, Karl W. Windhorst, Atlanta, Ga., for petitioners; Smith, Cohen, Ringel, Kohler, Martin & Lowe, Cuba, Cuba & McNatt, Atlanta, Ga., of counsel.
Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div. U.S. Dept. of Justice, Richard M. Hahn, Acting Chief Counsel, I.R.S., Christopher J. Ray, Atty., I.R.S., Meyer Rothwacks, Jonathan S. Cohen, Janet R. Spragens, Issie L.…
2Cases cited31 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- United States v. RyersonSupreme Court of the United States · 1941
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