Legal Opinion
Ralph C. Buelow v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 12, 1992No. 90-3839PublishedCited by 17 opinions
1Opinion of the Court
KANNE, Circuit Judge.
From 1979 to 1983, Ralph Buelow and his family lived on a dairy farm which he owned and operated in Chilton, Wisconsin. His daughter, Bonnie Casper, and her husband lived in another building on the farm. On June 1, 1980, Mr. Buelow executed a “Declaration of Trust,” which purported to create the “Buelow Farms Trust” (trust). Mr. Buelow’s wife, Carol Buelow, and Bonnie Casper were named as trustees. The declaration did not identify the beneficiaries of the trust. Four days later, Mr. Buelow executed a quitclaim deed which purported to transfer the farm and his personal…
2Cases cited18 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2003
- United States v. Daniel A. KosthCourt of Appeals for the Seventh Circuit · 2001
- Pridgen v. Internal RevenueCourt of Appeals for the Fourth Circuit · 2001
- Mitchel Skolnick v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2023
12 more not listed; retrieve them via the Exa API.