Legal Opinion
Estate of Verdon Gavin v. United States
Court of Appeals for the Eighth Circuit
Decided May 8, 1997No. 96-3462PublishedCited by 7 opinions
1Opinion of the Court
MAGILL, Circuit Judge.
The Estate of Verdón Gavin (the Gavin estate) brought this tax refund suit against the government, alleging that the Gavin estate is entitled to (1) value certain farmland under the special use valuation provisions of Internal Revenue Code (I.R.C.) § 2032A (1988 & Supp. II 1990) and (2) use a stepped-up basis under I.R.C. § 1014 (1988 & Supp. II 1990) to calculate taxable income from the sale of grain and livestock. The district court granted summary judgment to the government on both claims. We affirm in part and reverse in part.
I
The facts of this case are not in…
2Cases cited8 opinions
- LeFever v. CommissionerCourt of Appeals for the Tenth Circuit · 1996
- McCormack v. CitibankCourt of Appeals for the First Circuit · 1996
- Merle Schuneman and Robert Doty, Trustees Under Trust Agreement Dated April 10, 1977, With Kathryn M. Keefe, as Settlor v. United StatesCourt of Appeals for the Seventh Circuit · 1986
- Beryl P. Williamson v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Popp Telcom, Formerly Known as Ldb International Corporation, Inc., Humbird Securities, Company Northern Securities, Company, Washington Sharecom, Inc. v. American Sharecom, Inc. Steven C. Simon James J. Weinert William J. King, Popp Telcom, Formerly Known as Ldb International Corporation, Inc., Humbird Securities, Company Northern Securities, Company, Washington Sharecom, Inc. v. American Sharecom, Inc. Steven C. Simon James J. Weinert William J. KingCourt of Appeals for the Eighth Circuit · 2000
- Adair v. Broadlawns Medical CenterDistrict Court, S.D. Iowa · 1999
- McGregory v. Crest/Hughes TechnologiesDistrict Court, S.D. Iowa · 2001
- Finfrock v. United StatesDistrict Court, C.D. Illinois · 2012
- Humbird Securities v. American SharecomCourt of Appeals for the Eighth Circuit · 2000
2 more not listed; retrieve them via the Exa API.