SHERMAN v. UNITED STATES

No. 72-1465 Summary Calendar.

462 F.2d 577 (1972)

Louis G. SHERMAN, Jr., and Randolph W. Commins, Executors of the Estate of Louis G. Sherman, Sr., etc., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 17, 1972.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Daniel B. Rosenbaum, Meyer Rothwacks, Attys., Tax Div., Dept. of Justice, Washington, D. C., John W. Stokes, Jr., U. S. Atty., Julian M. Longley, Jr., Asst. U. S. Atty., Atlanta, Ga., for defendant-appellant.

Hugh Gibert, Atlanta, Ga., for plaintiffs-appellees.

Before BELL, DYER and CLARK, Circuit Judges.


DYER, Circuit Judge:

At the non-jury trial of this estate tax case the Government's motion to amend the court-approved pretrial order to raise the issue of the valuation of a claimed deduction from the gross estate was denied. Being of the view that the amendment should have been permitted, we reverse and remand for a trial of the valuation issue. We affirm the district court's judgment, 334 F.Supp. 1311, based upon its finding...

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