Juanelle Tubbs v. United States

Fifth Circuit

Juanelle Tubbs v. United States

472 F.2d 166

CourtCourt of Appeals for the Fifth Circuit

DecidedFebruary 16, 1973

Docket72-3232

StatusPublished

Cited by7 cases

This text of 472 F.2d 166 (Juanelle Tubbs v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Juanelle Tubbs v. United States, 472 F.2d 166 (5th Cir. 1973).

Pincite

Opinion

PER CURIAM:

The facts in this estate tax refund suit are well summarized in the district court’s opinion, 348 F.Supp. 1404. Those facts establish conclusively the existence of an implied agreement that the transferor was to have lifetime enjoyment of the property. Guynn v. United States, 4th Cir. 1971, 437 F.2d 1148. Thus, the value of the property was properly includible in the transferor’s estate, and the district court properly directed a verdict in appellee’s favor. Affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM:

The facts in this estate tax refund suit are well summarized in the district court’s opinion, 348 F.Supp. 1404. Those facts establish conclusively the existence of an implied agreement that the transferor was to have lifetime enjoyment of the property. Guynn v. United States, 4th Cir. 1971, 437 F.2d 1148. Thus, the value of the property was properly includible in the transferor’s estate, and the district court properly directed a verdict in appellee’s favor. Affirmed.

Cite This Page — Counsel Stack

Bluebook (online)

472 F.2d 166, Counsel Stack Legal Research, https://law.counselstack.com/opinion/juanelle-tubbs-v-united-states-ca5-1973.

Opinion

Related

Cite This Page — Counsel Stack