1. Home
  2. Browse Decisions
  3. F.2d
  4. 655 F.2d
  5. 655 F.2d 68 (1981)
 

HALLIDAY v. UNITED STATES

No. 80-7882.

655 F.2d 68 (1981)

Claudia HALLIDAY, Birmingham Trust National Bank, Executor of Estate of William T. Halliday, Jr., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit. Unit B

Rehearing and Rehearing Denied October 7, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, James A. Riedy, Ann Belanger Durney, Dept. of Justice, Washington, D. C., for defendant-appellant.

James E. Roberts, Wheeler, Christian & Roberts, Daniel H. Markstein, III, Markstein & Morris, Birmingham, Ala., for plaintiffs-appellees.

Before FRANK M. JOHNSON, Jr. and HATCHETT, Circuit Judges, and SCOTT, District Judge.

Rehearing and Rehearing En Banc Denied October 7, 1981.

FRANK M. JOHNSON, Jr., Circuit Judge:

Taxpayers Claudia Halliday and Birmingham Trust National Bank, the Executor of the Estate of William T. Halliday, Jr., brought suit seeking a refund for the alleged overpayment of federal income taxes. The district court held that certain commissions on insurance renewal premiums did not constitute "income in respect of a decedent" within the meaning of Section 691...

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