Legal Opinion
Joseph Keller v. United States v. Lillian Halstead, Counter-Defendant/appellee
Court of Appeals for the Eighth Circuit
Decided March 30, 1995No. 93-3793PublishedCited by 26 opinions
1Opinion of the Court
WOLLMAN, Circuit Judge.
In this federal tax case, Joseph Keller appeals from the district court’s 1 grant of summary judgment in favor of the United States with respect to his liability under 26 U.S.C. § 6672. We affirm.
I
Joseph Keller served as the personal representative of the estate of his brother, Wilhelm Keller (Wilhelm). At the time of his death in 1982, Wilhelm was the owner of the Sleepy Hollow Inn (Inn) in Beulah, North Dakota. Wilhelm’s will directed the estate’s personal representative to operate the Inn until it could be sold. In 1982, Keller sold the Inn under a contract for deed.…
2Cases cited13 opinions
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Erwin & Erwin v. BrewerSupreme Court of the United States · 1992
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Ware v. Chicago & North Western Railway Co.District Court, W.D. Pennsylvania · 1975
- Stephen R. Wright v. United StatesCourt of Appeals for the Seventh Circuit · 1987
8 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Mann v. YarnellCourt of Appeals for the Eighth Circuit · 2007
- Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007
- Donald P. Taylor v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1995
- Adams v. CoveneyCourt of Appeals for the First Circuit · 1998
- Jenkins v. United StatesUnited States Court of Federal Claims · 2011
21 more not listed; retrieve them via the Exa API.