LUMMIS v. WHITE

No. 79-2898.

629 F.2d 397 (1980)

William Rice LUMMIS, Texas Temporary Administrator of the Estate of Howard R. Hughes, Jr., Deceased, Plaintiff-Appellant Cross Appellee, v. Mark WHITE, Bob Bullock, Kenneth Cory, H. B. Alvord, et al., Defendants-Appellees. Kenneth Cory, H. B. Alvord, Defendants-Appellees Cross Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied December 12, 1980.


Attorney(s) appearing for the Case

Andrews, Kurth, Campbell & Jones, O. Clayton Lilienstern, Houston, Tex., Pat Stevenson, Graves, Dougherty, Hearon, Moody & Garwood, R. James George, Jr., Austin, Tex., James W. Moore, New Haven, Conn., for plaintiff-appellant cross-appellee.

Paul J. Van Osselaer, Austin, Tex., M. Carr Fersugson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Sec., Richard Farber, Atty., Tax Div. Dept. of Justice, Washington, D.C., Brown, Maroney, Rose, Baker & Barber, Charlie D. Dye, William D. Deaderick, Asst. Atty. Gen., Taxation Div., Austin, Tex., Jerome B. Falk, Steven L. Mayer, Jerome B. Falk, Jr., San Francisco, Cal., Gibson, Dunn & Crutcher, Ronald E. Gother, Los Angeles, Cal., McGinnis, Lochridge & Kilgore, Rick Harrison, Clark, Thomas, Winters & Shapiro, Donald S. Thomas, Austin, Tex., for defendants-appellees.

Before VANCE and SAM D. JOHNSON, Circuit Judges, and THOMAS, District Judge.


Rehearing and Rehearing En Banc Denied December 12, 1980.

VANCE, Circuit Judge:

Howard Robard Hughes, Jr. died on April 5, 1976, leaving an estate that state taxing authorities estimate at $1.1 billion and the administrators estimate at $167 million.1 Hughes' assets primarily consisted of the stock of Summa Corporation, a wholly-owned Delaware corporation. Administrators were appointed in each of the five states where the estate...

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