Legal Opinion
Schuneman v. United States
District Court, C.D. Illinois
Decided September 14, 1983No. 82-4027PublishedCited by 9 opinions
1Opinion of the Court
ORDER
MIHM, District Judge.
Plaintiffs Merle Schuneman and Robert Doty, as trustees under a trust agreement of which Kathryn M. Keefe was settlor, have brought this action to recover certain estate taxes paid in connection with the estate of the decedent, Kathryn M. Keefe. The Plaintiffs were assessed and paid (1) $144,892.36 in taxes and interest based on a denial of the special use valuation for certain farm land of the estate and (2) $37,-930.48 based on the disallowance of the state tax credit. Plaintiffs allege that (1) the IRS erroneously held that the decedent’s estate did not qualify…
2Cases cited1 opinion
- Edinburg v. United StatesUnited States Court of Claims · 1980
3Cited by9 opinions
- 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
- Estate of H. Floyd Sherrod, H. Floyd Sherrod, Jr. And Estalee Sherrod Sandlin, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Martin v. CommissionerUnited States Tax Court · 1985
- Timothy S. Heffley, as of the Estate of Opal P. Heffley, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
- Williamson v. CommissionerUnited States Tax Court · 1989
4 more not listed; retrieve them via the Exa API.