Legal Opinion
Estate of True v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 2, 2004No. 02-9010, 02-9011, 02-9012PublishedCited by 30 opinions
1Opinion of the Court
SEYMOUR, Circuit Judge.
This appeal arises out of the consolidation of three separate tax deficiency notices issued by the Commissioner of Internal Revenue (I.R.S.) against the estate of H.A. True, Jr., deceased, H.A. True III, personal representative, and Jean D. True (collectively, taxpayers), regarding the transfer of interests in six different family businesses subject to longstanding buy-sell agreements. Taxpayers filed timely petitions in tax court challenging the I.R.S.’s estate and gift tax deficiency determinations. After a week-long trial, the tax court issued an extensive 336 page…
2Cases cited59 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. BoyleSupreme Court of the United States · 1985
54 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- B-S Steel of Kansas, Inc. v. Texas Industries, Inc.Court of Appeals for the Tenth Circuit · 2006
- Van Scoten v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Salman Ranch, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 2011
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Melnor, Inc. v. Corey (In Re Corey)Bankruptcy Appellate Panel of the Tenth Circuit · 2008
25 more not listed; retrieve them via the Exa API.