green
Positive treatment
1.7 score
Treatment trajectory · 1995 → 2026 · click a year to view as-of
1995
2010
2026
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited as authority (rule)
Estate of McLendon v. Commissioner
We must remand for the court to clarify its conclusion with regard to the applicability of Revenue Ruling 80-80 so that we will have a sounder basis for appellate review. [ Estate of McLendon v. Commissioner , 77 F.3d at 477 (slip. op. at 24).] Discussion Section 25.2512-5, Gift Tax Regs., provides actuarial tables to be used in computing the present value of an annuity, life estate, remainder, or reversion transferred after November 30, 1983, and before May 1, 1989.
cited
Cited "see"
Estate of McLendon v. Commissioner
See Estate of McLendon v. Commissioner of Internal Revenue, No. 94-40584, 77 F.3d 477 (5th Cir.1995)(unpublished). 2 .
Retrieving the full opinion text from the archive…
Hankins
v.
DataPlex Corporation
v.
DataPlex Corporation
Hankins
v.
DataPlex Corporation
NO. 94-60807
United States Court of Appeals,
Fifth Circuit.
Dec 22, 1995
Appeal From: S.D.Miss., No. J-93-CV-16
1
AFFIRMED IN PART.