1. Home
  2. Browse Decisions
  3. F.2d
  4. 745 F.2d
  5. 745 F.2d 955 (1984)
 

GLADNEY v. C.I.R.

Nos. 83-4229, 83-4379.

745 F.2d 955 (1984)

William Kelly GLADNEY, Evelyn Gladney Witherspoon, Celeste Gladney Peers, Julian M. Gladney and Edward Lee Gladney, Transferees, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. William F. BONNER, Jr., Estate of Bettina Bonner, William F. Bonner, Jr., Executor, Transferees, Appellees-Cross-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellant-Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

November 5, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, David I. Pincus, Michael L. Paup, Chief, Appellate Sec., William S. Estabrook, Kenneth W. Gideon, Chief Counsel, I.R.S., John H. Menzel, Washington, D.C., for respondent-appellant.

Edward Lee Gladney, pro se.

Mark S. Stein, Christopher J. Dicharry, Harry B. Kelleher, New Orleans, La., for William Gladney.

Sklar, Nachman, Schmidt & Bowsher, Charles B. Sklar, Robert Troxel Bowsher, Baton Rouge, La., for petitioners-appellees cross-appellants.

Before TIMBERS, POLITZ and RANDALL, Circuit Judges.

TIMBERS, Circuit Judge:

The Commissioner of Internal Revenue appeals from a decision of the United States Tax Court, Herbert L. Chabot, Judge, 45 T.C.Mem. 280 (1982), holding that the taxpayers (appellees) were not liable for federal excise taxes under § 49451 as transferees of taxable expenditures made by a private foundation, i.e. by the board of trustees of a home for elderly men. A Louisiana state court had ordered the...

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