Legal Opinion
Victor P. Diedrich and Frances T. Diedrich v. Commissioner of Internal Revenue, United Missouri Bank of Kansas City, N.A., of the Estate of Frances d.grant, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 27, 1981No. 80-1376Published
1Opinion of the Court
643 F.2d 499
81-1 USTC P 9249
Victor P. DIEDRICH and Frances T. Diedrich, Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
UNITED MISSOURI BANK OF KANSAS CITY, N.A., Executor of the
Estate of Frances D.Grant, Deceased, Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
Nos. 80-1376, 80-1421.
United States Court of Appeals,
Eighth Circuit.
Submitted Jan. 15, 1981.
Decided March 4, 1981.
Rehearing and Rehearing En Banc March 27, 1981.
M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, James A. Riedy, Attys., Tax Division, Dept. of Justice, Washington, D. C., for…
2Cases cited27 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Crane v. CommissionerSupreme Court of the United States · 1947
- Johnson v. CommissionerUnited States Tax Court · 1973
- Turner v. CommissionerUnited States Tax Court · 1968
- Harrison v. CommissionerUnited States Tax Court · 1952
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