Legal Opinion
William J. Oetting, of the Estate of Irma H. Dunmeyer, Deceased v. United States
Court of Appeals for the Eighth Circuit
Decided July 20, 1983No. 82-1914PublishedCited by 32 opinions
1Opinion of the Court
ARNOLD, Circuit Judge.
This is a suit by the executor of an estate for a refund of estate taxes which were allegedly overpaid because the Commissioner wrongly refused to allow the estate a charitable deduction in the amount of $558,-207.92 for transfers made to four charitable organizations. The District Court, 544 F.Supp. 20, granted the government’s motion for summary judgment, and the executor has appealed. We conclude, in part because of a revenue ruling which came after the trial court’s opinion in this case, that the deduction should have been allowed, and therefore we reverse.
I
The facts…
2Cases cited6 opinions
- Bob Jones University v. United StatesSupreme Court of the United States · 1983
- Lyeth v. HoeySupreme Court of the United States · 1938
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- J. M. Underwood and Harry B. Brown, Executors of the Estate of Robert Boone Scott, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Higgins Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1977
1 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Thomas Burdick, Estate of Perrin v. Burdick v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- First National Bank of Fayetteville, Arkansas, of the Estate of Jesse W. Cannon, Deceased v. United StatesCourt of Appeals for the First Circuit · 1984
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
- Stephen A. Keller and Ethel L. Keller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- Wells Fargo & Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2000
27 more not listed; retrieve them via the Exa API.