1. Home
  2. Browse Decisions
  3. F.3d
  4. 198 F.3d
  5. 198 F.3d 515 (1999)
 

ESTATE OF SMITH v. C.I.R.

Nos. 98-60241, 98-60313.

198 F.3d 515 (1999)

Algerine Allen SMITH, ESTATE OF Deceased; James Allen Smith, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Commissioner of Internal Revenue, Petitioner-Appellant, v. Algerine Allen Smith, Estate of Deceased; James Allen Smith, Executor, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

December 15, 1999.

Attorney(s) appearing for the Case

Harold A. Chamberlain (argued), Houston, TX, Michael Christopher Riddle, Riddle & Brazil, Houston, TX, for Estate of Smith.

Michelle B. O'Connor (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Division Appellate Section, Charles Casazza, Clerk, U.S. Tax Court, Washington, DC, for C.I.R.

Stuart L. Brown, Chief Counsel, Internal Revenue Service, Washington, DC, for C.I.R. in docket No. 98-60313.

Before WIENER, DeMOSS and PARKER, Circuit Judges.

WIENER, Circuit Judge:

In this complex federal tax case, involving both estate and income tax issues, Petitioner-Appellant Estate of Algerine Allen Smith (the "Estate") appeals an adverse decision of the Tax Court. At the time of her death, Algerine Allen Smith (the "Decedent") was one of many defendants in a lawsuit brought by Exxon Corporation that arose out of royalty provisions in numerous oil and gas leases. Exxon had overpaid royalty owners, including the Decedent...

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