Legal Opinion

Estate of Charles A. Juden, Charles A. Juden, Jr., Personal Representative and Cleo M. Juden v. Commissioner of Internal Revenue

Court of Appeals for the Eighth Circuit

Decided January 20, 1989No. 87-2380Published

1Opinion of the Court

865 F.2d 960

63 A.F.T.R.2d 89-595, 89-1 USTC P 9142

ESTATE OF Charles A. JUDEN, Charles A. Juden, Jr., Personal

Representative and Cleo M. Juden, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 87-2380.

United States Court of Appeals,

Eighth Circuit.

Submitted May 12, 1988.

Decided Jan. 20, 1989.

John L. Oliver, Jr., Cape Girardeau, Mo., for appellants.

Robert L. Baker, Washington, D.C., for appellee.

Before HEANEY,* Circuit Judge, ROSS, Senior Circuit Judge, and HILL,** Senior U.S. District Judge.

ROSS, Senior Circuit Judge.

1

The Estate of Charles A. Juden and Cleo M. Juden (Taxpayers)…

Also in this document: Dissent.

2Cases cited17 opinions

  1. Crane v. CommissionerSupreme Court of the United States · 1947
  2. Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
  3. Commissioner v. TuftsSupreme Court of the United States · 1983
  4. Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
  5. Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963

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