Legal Opinion
United States v. Smith
District Court, N.D. Indiana
Decided October 8, 1996No. 3:94-cv-00188PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MILLER, District Judge.
This cause comes before the court on three 1 related motions: plaintiff United States’s motion for summary judgment, defendant William E. Smith’s cross-motion for partial summary judgment and defendant William E. Smith Trust’s cross-motion for summary judgment.
William E. and Beverly K. Smith, who are husband and wife, acquired a plot of land by warranty deed from Agnes Hartman (“Hartman property”) on August 23,1974. Several years later, on March 22, 1977, Mr. Smith established the William E. Smith Family Trust naming Mrs. Smith and Marvin Kornblith…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. SummerlinSupreme Court of the United States · 1940
- Vincent C. Wiley v. United States of America Citizens Federal Mortgage Corporation State of Ohio Franklin County Treasurer and Houng ThaiCourt of Appeals for the Sixth Circuit · 1994
- Guaranty Trust Co. v. United StatesSupreme Court of the United States · 1938
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
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3Cited by8 opinions
- Freeland v. Enodis Corp.Court of Appeals for the Seventh Circuit · 2008
- Peter J. Bresson (Transferee),petitioner-Appellant v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Alberts v. HCA Inc. (In Re Greater Southeast Community Hospital Corp. I)District Court, District of Columbia · 2006
- Bresson v. CommissionerUnited States Tax Court · 1998
- Manning v. Wallace (In Re First Financial Associates, Inc.)United States Bankruptcy Court, N.D. Indiana · 2007
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