Legal Opinion
Charles Schusterman and Lynn N. Schusterman v. United States
Court of Appeals for the Tenth Circuit
Decided August 22, 1995No. 94-5106PublishedCited by 18 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
Plaintiffs Charles and Lynn N. Schuster-man (“Taxpayers”) filed this tax refund action against Defendant United States in the district court pursuant to 28 U.S.C. § 1346(a)(1), contending the Internal Revenue Service (“IRS”) erroneously assessed and collected gift taxes from them. On cross motions for summary judgment, the district court entered judgment in favor of the United States. Our jurisdiction over Taxpayers’ appeal arises under 28 U.S.C. § 1291.
On September 21, 1980, Taxpayers transferred 420 shares of Tilco, Inc. Class B common stock to five irrevocable trusts…
2Cases cited11 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Kaiser Aluminum & Chemical Corp. v. BonjornoSupreme Court of the United States · 1990
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Johns v. StewartCourt of Appeals for the Tenth Circuit · 1995
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. RiccardiCourt of Appeals for the Tenth Circuit · 2005
- Lowe v. Angelo's Italian Foods, Inc.Court of Appeals for the Tenth Circuit · 1996
- In Re John H. Gledhill and Gloria K. Gledhill, Debtors, State Bank of Southern Utah v. John H. Gledhill and Gloria K. GledhillCourt of Appeals for the Tenth Circuit · 1996
- Gloria Rios v. F. Calvin Bigler, M.D. And Lauren A. Welch, M.D.Court of Appeals for the Tenth Circuit · 1995
- Midkiff v. StewartCourt of Appeals for the Tenth Circuit · 2003
13 more not listed; retrieve them via the Exa API.