1. Home
  2. Browse Decisions
  3. F.2d
  4. 263 F.2d
  5. 263 F.2d 119 (1959)
 

COTNAM v. C. I. R.

No. 16902.

263 F.2d 119 (1959)

Ethel West COTNAM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

January 23, 1959.

Attorney(s) appearing for the Case

Winston B. McCall, William S. Pritchard, Birmingham, Ala. (Victor H. Smith, Pritchard, McCall & Jones, Birmingham, Ala., of counsel), for petitioner.

James P. Turner, Melva M. Graney, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Charles P. Dugan, Special Atty., Int. Rev. Serv., Washington, D. C., Nelson P. Rose, Chief Counsel, Int. Rev. Serv., Washington, D. C., for respondent.

Before RIVES, BROWN and WISDOM, Circuit Judges.

WISDOM, Circuit Judge.

The tax snarls in this case are a result of a contract to make a will and the promisee's successful suit against the promisor's estate for breach of that contract.

In 1940 T. Shannon Hunter of Mobile, Alabama promised to give Mrs. Ethel Cotnam one-fifth of his estate, if she would serve him as an attendant or friend1 for the rest of his life. Mrs. Cotnam quit her job at the Saenger Theatre, left her home...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases