Legal Opinion
Irving Snyder, Transferee, Rose Baird, Transferor v. United States
Court of Appeals for the Tenth Circuit
Decided March 31, 1980No. 79-1741PublishedCited by 8 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); Tenth Cir.R. 10(e). This cause is therefore ordered submitted without oral argument.
The United States appeals from an order of the district court granting summary judgment in favor of Irving Snyder in his suit for refund of gift taxes erroneously assessed. The relevant facts are not in dispute.
On May 28, 1973, the Internal Revenue Service (IRS) made a…
2Cases cited7 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Snyder v. CommissionerUnited States Tax Court · 1976
- San Joaquin Light & Power Corporation v. McLaughlinCourt of Appeals for the Ninth Circuit · 1933
- Bechelli v. HofferbertDistrict Court, D. Maryland · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Acker v. United StatesDistrict Court, N.D. Ohio · 1981
- Carroll v. United StatesDistrict Court, S.D. New York · 2001
- Brott Mardis & Co. v. CampOhio Court of Appeals · 2001
- Boryan v. United StatesDistrict Court, E.D. Virginia · 1988
- Irving Snyder, Transferee, Rose Baird, Transferor v. United StatesCourt of Appeals for the Tenth Circuit · 1980
3 more not listed; retrieve them via the Exa API.