Legal Opinion
Armstrong v. United States
District Court, W.D. Virginia
Decided May 26, 1998No. Civ.A. 96-00100-HPublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM OPINION
MICHAEL, Senior District Judge.
7. Background
This case comes before the court following a labyrinthine chain of events. In many ways, the case illuminates the arcane and convoluted, nature of the Internal Revenue Code, forcing a recognition of the challenging — and somber — task of integrating and reconciling a .multitude of the provisions of that and other statutes. The tortuous activities of the taxpayer groups further confounds analysis. In December 1991 and January 1992, Frank Armstrong, Jr. (“Decedent”) made gifts of National Fruit Products, Co., Inc. (NFP) stock to…
2Cases cited55 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Conley v. GibsonSupreme Court of the United States · 1957
- Warth v. SeldinSupreme Court of the United States · 1975
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
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3Cited by13 opinions
- Frank Armstrong, Jr. Trust Ex Rel. Arm. v. United StatesDistrict Court, W.D. Virginia · 2001
- Swords v. Comm'rUnited States Tax Court · 2014
- Coleman v. Community Trust Bank, N.A. (In Re Coleman)District Court, W.D. Virginia · 2003
- Coleman v. Community Trust Bank (In Re Coleman)United States Bankruptcy Court, W.D. Virginia · 2002
- Dixon Lumber Co. v. Austinville Limestone Co.District Court, W.D. Virginia · 2017
8 more not listed; retrieve them via the Exa API.