U.S. Court of Appeals for the Fifth Circuit, 1973

Juanelle Tubbs v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided February 16, 1973 · Thornberry, Coleman, Ingraham

472 F.2d 166 (Federal Reporter, Second Series)

Counsel

Hugh Anderson, John Russell Crews, Lubbock, Tex., for plaintiff-appellant., Frank D. McCown, U. S. Atty., William W. Guild, Tax Div., Dept. of Justice, Dallas, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax. Div., Dept. of Justice, Washington, D. C., Eldon B. Mahon, U. S. Atty., Fort Worth, Tex., for defendantappellee.

Cases that cite this one

4 later published cases cite this decision.

Estate of Elbert B. Whitt, Loyd Whitt v. Commissioner of Internal Revenue (11th Cir. 1985)
Estate of Hendry v. Commissioner (United States Tax Court 1974)
Baggett v. Commissioner (United States Tax Court 1991)
Estate of Garner v. Commissioner (United States Tax Court 1982)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.