Legal Opinion
The First National Bank of Kenosha, as Personal Representative of the Estate of Ethel M. Rudy v. United States
Court of Appeals for the First Circuit
Decided June 7, 1985No. 84-1679PublishedCited by 57 opinions
1Opinion of the Court
ESCHBACH, Circuit Judge.
In this action for a refund of estate taxes, the First National Bank of Kenosha, as representative of the estate of Ethel M. Rudy (“the estate”) argues that trial error mandates reversal of a jury verdict assessing the value of a farm at $1,100,000. We affirm.
I
Mrs. Ethel Rudy died on March 13, 1978, leaving a 192.6 acre farm located in the Town of Pleasant Prairie, Wisconsin, just outside the city limits of Kenosha. Mrs. Rudy’s estate filed a federal estate tax return in which it valued the property at $405,000. The Internal Revenue Service subsequently determined the…
2Cases cited18 opinions
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1969
- Allied Chemical Corp. v. Daiflon, Inc.Supreme Court of the United States · 1980
- Montgomery Ward & Co. v. DuncanSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Bennie Lenard, Cross-Appellant v. Robert Argento & Joseph Sansone v. Village of Melrose ParkCourt of Appeals for the Seventh Circuit · 1983
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3Cited by57 opinions
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- In Re Vivendi Universal, S.A. Securities LitigationDistrict Court, S.D. New York · 2011
- Estate of Spruill v. CommissionerUnited States Tax Court · 1987
- Bank One Corp. v. Comm'rUnited States Tax Court · 2003
- Estate of Helen Bolton Jameson, Deceased, Northern Trust Bank of Texas, N.A., Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2001
52 more not listed; retrieve them via the Exa API.