1. Home
  2. Browse Decisions
  3. F.2d
  4. 610 F.2d
  5. 610 F.2d 1282 (1980)
 

ESTATE OF WYLY v. C. I. R.

Nos. 78-1306, 78-1612 and 78-2585.

610 F.2d 1282 (1980)

ESTATE of Charles J. WYLY, Sr., Flora E. Wyly, Independent Executrix (Charles J. Wyly, Jr. and Samuel Evans Wyly substituted in the place and stead of Flora E. Wyly, Independent Executrix, Deceased), Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE of Winston C. CASTLEBERRY, Deceased, Republic National Bank of Dallas, Independent Executor, Petitioner-Appellant Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee Cross-Appellant. Russell M. FRANKEL, Donald E. Woodard and Southern National Bank of Houston, as Independent Co-Executors of the Estate of Jules R. Frankel, Deceased, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

February 4, 1980.

Attorney(s) appearing for the Case

Gene E. Ford, Dallas, Tex., for petitioner-appellant in No. 78-1306.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Gilbert E. Andrews, Act. Chief, App. Section, Lester Stein, Acting Chief Counsel, IRS, Jonathan S. Cohen, Daniel F. Ross, Attys., Tax Div., Dept. of Justice, Washington, D. C., for C. I. R. and for U. S.

Robert F. Ritchie, Dennis L. Lutes, Dallas, Tex., for petitioner-appellant cross-appellee in No. 78-1612.

Jean Kilpatrick, Atty., Tax Div., Dept. of Justice, for U. S.

Andrews, Kurth, Campbell & Jones, James E. Myers, Houston, Tex., for plaintiffs-appellees.

Before MORGAN, RONEY and GARZA, Circuit Judges.

GARZA, Judge:

We are squarely confronted in these three federal estate tax cases with a single question of law, a question answered by way of what is alleged to be dicta thirty years ago in Commissioner v. Estate of Hinds, 180 F.2d 930 (5 Cir. 1950). Is 26 U.S.C. § 2036(a)(1), [hereinafter referred to as "the Act"], applicable automatically to any gift of property from a decedent to his or her spouse in Texas, solely because...

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