Legal Opinion

Estate of Charles Fred Theis, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives v. Commissioner of Internal Revenue, Estate of Mary L. Theis, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives v. Commissioner of Internal Revenue

Court of Appeals for the Eleventh Circuit

Decided September 10, 1985No. 84-3598Published

1Opinion of the Court

770 F.2d 981

56 A.F.T.R.2d 85-6559, 85-2 USTC P 13,639

ESTATE OF Charles Fred THEIS, Deceased, Laura Watson and Guy

W. Theis, Co-Personal Representatives,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

ESTATE OF Mary L. THEIS, Deceased, Laura Watson and Guy W.

Theis, Co-Personal Representatives, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 84-3598.

United States Court of Appeals,

Eleventh Circuit.

Sept. 10, 1985.

William G. Davidson, III, Rockville, Md., for petitioners-appellants.

Glenn L. Archer, Jr., Michael L. Paup, Gilbert S.…

2Cases cited4 opinions

  1. Estate of Courtney v. CommissionerUnited States Tax Court · 1974
  2. Commissioner of Internal Revenue v. WraggCourt of Appeals for the First Circuit · 1944
  3. Estate of Theis v. CommissionerUnited States Tax Court · 1983
  4. Estate of Theis v. CommissionerCourt of Appeals for the Eleventh Circuit · 1985

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