Estate of Ida Abraham, Deceased Donna M. Cawley and Diana A. Slater, Administratrixes v. Commission of Internal Revenue

First Circuit

Estate of Ida Abraham, Deceased Donna M. Cawley and Diana A. Slater, Administratrixes v. Commission of Internal Revenue

429 F.3d 294, 2005 U.S. App. LEXIS 24084, 2005 WL 2899817

CourtCourt of Appeals for the First Circuit

DecidedOctober 7, 2005

Docket04-1886

StatusPublished

Cited by2 cases

This text of 429 F.3d 294 (Estate of Ida Abraham, Deceased Donna M. Cawley and Diana A. Slater, Administratrixes v. Commission of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Estate of Ida Abraham, Deceased Donna M. Cawley and Diana A. Slater, Administratrixes v. Commission of Internal Revenue, 429 F.3d 294, 2005 U.S. App. LEXIS 24084, 2005 WL 2899817 (1st Cir. 2005).

Pincite

Opinion

ORDER OF COURT

Both parties have requested that this court recall mandate in order to remand to the Tax Court for the limited purpose of a recomputation of the estate tax under Tax Court Rule 156.

The Court notes that counsel for appellants should have called this matter to the attention of the court long before mandate issued.

The motion is allowed to the following extent. The court’s opinion and judgment dated May 25, 2005 are amended by adding to each an ultimate sentence: “The matter is remanded to the Tax Court for the limited purpose of a recomputation of the estate tax under Tax Court Rule 156 to permit a recalculation of tax after deductions for attorneys fees.”

Mandate issued on September 8, 2005 is recalled. Mandate shall issue forthwith in conformance with the now corrected opinion and judgment.

So ordered.

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