ESTATE OF HAVERLAH v. UNITED STATES

No. 71-3006.

464 F.2d 512 (1972)

ESTATE of Harry A. HAVERLAH, Deceased, Harry L. Brown, Executor, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 27, 1972.


Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Jane Edmisten, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Ben A. Douglas, Atty., Tax Div., Dept. of Justice, Dallas, Tex., Roby Hadden, U. S. Atty., Tyler, Tex., Meyer Rothwacks, Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Allen E. Pye, J. Robert Dobbs, Jr., Tyler, Tex., for plaintiff-appellee.

Before GOLDBERG, DYER, and SIMPSON, Circuit Judges.


GOLDBERG, Circuit Judge:

Plaintiff, Harry L. Brown, is the acting executor and trustee of the estate of Harry A. Haverlah, who died in December of 1964 while domiciled in Palestine, Texas. Plaintiff instituted this refund suit in federal district court, claiming that the estate was entitled to a charitable deduction because the value of a charitable remainder was presently ascertainable at the date of the decedent's death. The district court, 327...

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