Legal Opinion
St. Louis County Bank, of the Estate of Lee J. Sloan, Deceased v. United States
Court of Appeals for the Eighth Circuit
Decided April 5, 1982No. 81-1675PublishedCited by 38 opinions
1Opinion of the Court
ARNOLD, Circuit Judge.
The government appeals the District Court’s entry of summary judgment in favor of St. Louis County Bank, executor 1 of the estate of Lee J. Sloan, in a suit brought to recover an alleged overpayment of estate taxes. See 28 U.S.C. § 1346(a)(1). The central question on the merits is the proper valuation of certain stock in L.J.S. Investment Company held by Mr. Sloan at the time of his death. Plaintiff filed in support of the motion affidavits of Nina Roth, Sloan’s daughter, Dennis K. Woodside, attorney for L.J.S. and Sloan, and John L. Musser, accountant for L.J.S. The…
2Cases cited9 opinions
- Vette Company and Kansas City Boneless Beef, Inc. v. The Aetna Casualty & Surety CompanyCourt of Appeals for the Eighth Circuit · 1980
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Harley McLain v. Ben Meier, Secretary of State and Allen Olsen, Attorney GeneralCourt of Appeals for the Eighth Circuit · 1979
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Roger Wermager and Lola Wermager v. Cormorant Township BoardCourt of Appeals for the Eighth Circuit · 1983
- John D. Riedl v. General American Life Insurance CompanyCourt of Appeals for the Eighth Circuit · 2001
- In Re STEVENSON ASSOCIATES, INC., Debtor. Charles W. STEVENSON, Appellant, v. STEVENSON ASSOCIATES, AppelleeCourt of Appeals for the Eighth Circuit · 1985
- Westborough Mall, Inc. v. City of Cape GirardeauCourt of Appeals for the Eighth Circuit · 1982
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
33 more not listed; retrieve them via the Exa API.