1. Home
  2. Browse Decisions
  3. F.3d
  4. 116 F.3d
  5. 116 F.3d 749 (1997)
 

WHEELER v. U.S.

No. 96-50144.

116 F.3d 749 (1997)

John Michael WHEELER, Independent Executor of the Estate of Elmore K. Melton, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 19, 1997.

Attorney(s) appearing for the Case

Harry W. Wolff, Jr., Cox & Smith Incorporated, San Antonio, TX, Stanley M. Johanson, Vinson & Elkins, Houston, TX, for Plaintiff-Appellant.

Charles Bricken, Gilbert S. Rothenberg, Gary R. Allen, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before GARWOOD, BARKSDALE and DENNIS, Circuit Judges.

GARWOOD, Circuit Judge:

This case involves the determination of the federal estate tax due from the estate of Elmore K. Melton, Jr. (Melton). On July 13, 1984, Melton, then age sixty, sold to his two adopted sons, John Wheeler and David Wheeler, the remainder interest in his ranch located in Bexar County, Texas. Melton retained a life estate in the ranch and used the actuarial tables set forth in the Treasury Regulations to determine the price to be paid by the Wheelers...

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