ESTATE OF WHITT v. C.I.R.

No. 84-7026.

751 F.2d 1548 (1985)

ESTATE OF Elbert B. WHITT, Loyd Whitt, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

February 4, 1985.


Attorney(s) appearing for the Case

J. Gilmer Blackburn, Blackburn & Maloney, Mark Daniel Maloney, Decatur, Ala., for petitioner-appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, John A. Dudeck, Jr., Tax Division, U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before RONEY and HENDERSON, Circuit Judges, and TUTTLE, Senior Circuit Judge.


TUTTLE, Senior Circuit Judge:

This is an appeal from a judgment of the Tax Court upholding the determination of the Commissioner of Internal Revenue ("Commissioner") that there were deficiencies in federal estate and gift taxes paid by the estate of Elbert B. Whitt ("Estate").

Elbert B. Whitt, a resident of Ardmore, Limestone County, Alabama, died June 14, 1969, at the age of 82. On September 12, 1975, the executor of his estate, his son, Loyd H. Whitt, filed...

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