Lelia May Sayre v. W. M. Shoemaker, Adm'r of the Est. of Mrs. Rosa Shoemaker Williams Herin, 283 F.2d 865 (5th Cir. 1961). · Go Syfert
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Lelia May Sayre v. W. M. Shoemaker, Adm'r of the Est. of Mrs. Rosa Shoemaker Williams Herin, 283 F.2d 865 (5th Cir. 1961). Cases Citing This Book View Copy Cite
182 citation events (30 in the last 25 years) across 9 distinct courts.
Strongest positive: Lessey v. Dept. of Rev. (ortc, 2022-11-29)
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960 1993 2026
Top citers, strongest first. 16 distinct citers. How cited ↗
cited Cited "see" Lessey v. Dept. of Rev.
Or. T.C. · 2022 · signal: see · confidence high
See Heuer v. Comm’r, 32 TC 947, 953 (1959), aff’d, 283 F.2d 865 (5th Cir 1960), and acq., IRS Announcement Relating to: Heuer (IRS ACQ Dec. 31, 1960).
cited Cited "see" Tiller v. Comm'r
Tax Ct. · 2017 · signal: see · confidence high
See Heuer v. Commissioner , 32 T.C. 947 (1959) , aff'd , 283 F.2d 865 (5th Cir. 1960) ; see also Green v. Commissioner , 59 T.C. 456 , 459 (1972) ; Joly v. Commissioner , T.C.
cited Cited "see" Jauregui v. Comm'r
Tax Ct. · 2016 · signal: see · confidence high
See Heuer v. Commissioner , 32 T.C. 947 , 951 (1959) , aff'd per curiam , 283 F.2d 865 (5th Cir. 1960) .
cited Cited "see" Spjute v. Comm'r
Tax Ct. · 2015 · signal: see · confidence high
See Heuer v. Commissioner , 32 T.C. 947 , 951 (1959) , aff'd per curiam , 283 F.2d 865 (5th Cir. 1960) .
cited Cited "see" Gritz v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See *24 Heuer v. Commissioner , 32 T.C. 947 , 953 (1959) , aff'd per curiam , 283 F.2d 865 (5th Cir. 1960) ; Rev.
discussed Cited "see" Wisconsin Psychiatric Services, Ltd. v. Commissioner (2×)
Tax Ct. · 1981 · signal: see · confidence high
See generally Heuer v. Commissioner , 32 T.C. 947 , 953 (1959) , affd. per curiam 283 F.2d 865 (5th Cir. 1960) .
cited Cited "see" Hillman
unknown court · Jos · signal: see · confidence high
See Heuer v. Commissioner, 32 T.C. 947 (1959) , affd. per curiam 283 F.2d 865 (5th Cir. 1960) ; secs. 1.162-2(e) , 1.262-1(b)(5), Income Tax Regs.
cited Cited "see, e.g." Janet M. Weiss & Francis E. Weiss v. Commissioner
Tax Ct. · 2014 · signal: see, e.g. · confidence low
See, e.g., Heuer v. Commissioner, 32 T.C. 947, 951-953 (1959), aff’d, 283 F.2d 865 (5th Cir. 1960).
cited Cited "see, e.g." Weiss v. Comm'r
Tax Ct. · 2014 · signal: see, e.g. · confidence low
See, e.g., Heuer v. Commissioner , 32 T.C. 947 , 951-953 (1959) , aff'd , 283 F.2d 865 (5th Cir. 1960) .
discussed Cited "see, e.g." Jay Douglas Haskett & Cynthia S. Webb-Haskett v. Commissioner (2×)
Tax Ct. · 2013 · signal: see, e.g. · confidence low
See, e.g., Heuer v. Commissioner, 32 T.C. 947, 951-953 (1959), aff’d, 283 F.2d 865 (5th Cir. 1960). 2.
discussed Cited "see, e.g." Haskett v. Comm'r (2×)
Tax Ct. · 2013 · signal: see, e.g. · confidence low
See, e.g., Heuer v. Commissioner , 32 T.C. 947 , 951-953 (1959) , aff'd , 283 F.2d 865 (5th Cir. 1960) . 2.
cited Cited "see, e.g." Bogarin v. Comm'r
Tax Ct. · 2013 · signal: see, e.g. · confidence low
See, e.g., Heuer v. Commissioner , 32 T.C. 947 (1959) , *79 aff'd , 283 F.2d 865 (5th Cir. 1960) .
cited Cited "see, e.g." Refugio & Tanya Bogarin v. Commissioner
Tax Ct. · 2013 · signal: see, e.g. · confidence low
See, e.g., Heuer v. Commissioner, 32 T.C. 947 (1959), aff’d, 283 F.2d 865 (5th Cir. 1960).
cited Cited "see, e.g." Dady v. Commissioner
Tax Ct. · 1981 · signal: compare · confidence low
Compare Heuer v. Commissioner , 32 T.C. 947 (1959) , affd. 283 F.2d 865 (5th Cir. 1960) , and Steinhort v. Commissioner , 335 F.2d 496 (5th Cir. 1964) .
discussed Cited "see, e.g." Sanders v. Commissioner (2×)
Tax Ct. · 1969 · signal: see also · confidence low
See also Heuer v. Commissioner of Internal Revenue, 283 F. 2d 865 (5th Cir. 1960) , affirming per curiam 32 T.C. 947 (1959) . *70 In Steinhort v. Commissioner , 335 F. 2d 496 (C.A. 5, 1964), affirming and remanding on other grounds a Memorandum Opinion of this Court, the Fifth Circuit reaffirmed in principle its earlier approval of the Tax Court's approach in William L.
cited Cited "see, e.g." F. E. Smith and v. K. Smith v. Neal S. Warren, District Director of Internal Revenue Service
9th Cir. · 1968 · signal: see also · confidence low
See also Heuer v. Commissioner of Internal Revenue, 283 F.2d 865 (5th Cir. 1960), affirming per curiam 32 T.C. 947 (1959).
Retrieving the full opinion text from the archive…
Lelia May Sayre
v.
W. M. Shoemaker, Administrator of the Estate of Mrs. Rosa Shoemaker Williams Herin
18304_1.
Court of Appeals for the Fifth Circuit.
Jan 10, 1961.
283 F.2d 865
Cited by 2 opinions  |  Published

283 F.2d 865

Lelia May SAYRE, Appellant,
v.
W. M. SHOEMAKER, Administrator of the Estate of Mrs. Rosa Shoemaker Williams Herin, et al., Appellees.

No. 18304.

United States Court of Appeals Fifth Circuit.

December 8, 1960.

Rehearing Denied January 10, 1961.

Appeal from the United States District Court for the Northern District of Mississippi; Claude F. Clayton, Judge.

Lelia May Sayre, pro se.

John W. Dulaney, Jr., W. P. Dulaney, Tunica, for appellees.

Before TUTTLE, Chief Judge, and BROWN and WISDOM, Circuit Judges.

PER CURIAM.

1

Judgment affirmed. Sayre v. Shoemaker et al., 5 Cir., 263 F.2d 370.