Legal Opinion
Larry L. Sather v. CIR
Court of Appeals for the Eighth Circuit
Decided June 7, 2001No. 00-2171PublishedCited by 22 opinions
1Opinion of the Court
HANSEN, Circuit Judge.
The Internal Revenue Service (IRS) imposed gift tax deficiencies and accuracy-related penalties on Larry Sather, Kathy Sather, John Sather, Sandra Sather, Duane Sather, and Diane Sather related to gifts made by each of them in 1993, and assessed transferee liability for gift tax deficiencies and penalties against the Duane K. Sather Irrevocable Trust (the Duane Trust), the Larry L. Sather Irrevocable Trust (the Larry Trust), and the John R. Sather Irrevocable Trust (the John Trust) related to gifts received by the trusts in 1992 from the above-named individuals. The tax…
2Cases cited20 opinions
- Torres v. Oakland Scavenger Co.Supreme Court of the United States · 1988
- Dickman v. CommissionerSupreme Court of the United States · 1984
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- United States v. Estate of GraceSupreme Court of the United States · 1969
15 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Van Scoten v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
- Leo J. Polack v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- United States v. Louis B. OberhauserCourt of Appeals for the Eighth Circuit · 2002
- Estate of Thompson v. CommissionerCourt of Appeals for the Second Circuit · 2007
17 more not listed; retrieve them via the Exa API.