1. Home
  2. Browse Decisions
  3. F.2d
  4. 313 F.2d
  5. 313 F.2d 454 (1963)
 

HAYWOOD v. GILL

No. 8739.

313 F.2d 454 (1963)

Egbert L. HAYWOOD, Executor of the Estate of Mrs. Zoa Lee Haywood, Deceased, Appellant, v. Edwin GILL, Former Collector of Internal Revenue for North Carolina and Former Director of Internal Revenue for the District of North Carolina, Appellee.

United States Court of Appeals Fourth Circuit.

Decided January 23, 1963.

Attorney(s) appearing for the Case

Emery B. Denny, Jr., Durham, N. C. (Egbert L. Haywood and Haywood & Denny, Durham, N. C., on the brief), for appellant.

Morton K. Rothschild, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Marselli, Attys., Dept. of Justice, Robert H. Cowen, U. S. Atty., and Alton T. Cummings, Asst. U. S. Atty., on the brief), for appellee.

Before SOPER and BELL, Circuit Judges, and BUTZNER, District Judge.

BUTZNER, District Judge.

The sole question presented by this appeal is the determination of the date of acquisition of real estate for the purpose of computing capital gains resulting from its sale. The taxpayer's1 father, Atlas M. Rigsbee, died testate in 1903. He devised the real estate to Sallie A. Rigsbee, for life with remainder in fee, on failure of issue, to the taxpayer and other surviving children.

The District Court decided...

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