Legal Opinion
Evans v. United States
District Court, C.D. Illinois
Decided August 17, 1983No. 81-3273 to 81-3275Published
1Opinion of the Court
ORDER
J. WALDO ACKERMAN, Chief Judge.
A bench trial was held in this case on February 22, 1983. The following opinion contains my findings of fact and conclusions of law in accordance with Fed.R.Civ.P. 52(a).
This is a consolidation of three federal tax refund suits wherein the plaintiffs seek to invalidate a determination by the Internal Revenue Service (IRS) that certain transactions between R.V. Evans Company (hereinafter referred to as the Company) and the Evans Irrevocable Trust No. 2565 were shams and invalid for federal tax purposes. Alternatively, defendant relies on Section 482 of the…
2Cases cited13 opinions
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Jicarilla Apache Tribe v. United StatesSupreme Court of the United States · 1979
- Skemp v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1948
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