1. Home
  2. Browse Decisions
  3. F.2d
  4. 770 F.2d
  5. 770 F.2d 981 (1985)
 

ESTATE OF THEIS v. C.I.R.

No. 84-3598.

770 F.2d 981 (1985)

ESTATE OF Charles Fred THEIS, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE OF Mary L. THEIS, Deceased, Laura Watson and Guy W. Theis, Co-Personal Representatives, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 10, 1985.

Attorney(s) appearing for the Case

William G. Davidson, III, Rockville, Md., for petitioners-appellants.

Glenn L. Archer, Jr., Michael L. Paup, Gilbert S. Rothenberg, Beth A. Sabbath, Asst. Attys. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before HENDERSON and CLARK, Circuit Judges, and HOFFMAN, District Judge.

CLARK, Circuit Judge:

This is an appeal from a decision of the tax court, 81 T.C. 741 (1983), finding that the balances due on certain mortgages were not deductible by the appellants' estates under 26 U.S.C. § 2053. The pertinent facts which were stipulated to are as follows. Mary L. Theis (decedent/wife) died June 29, 1976 in St. Petersburg, Florida. Her husband, Charles Fred Theis (decedent/husband) died April 18, 1977 also in...

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