Legal Opinion
Garland Wilson, Jr. And Jane Wilson v. United States of America, American National Bank of St. Joseph, a National Banking Association, of Estate of Elmore Y. Lingle, Deceased, and Florence A. Lingle v. United States
Court of Appeals for the Eighth Circuit
Decided March 4, 1976No. 74--1937Published
1Opinion of the Court
530 F.2d 772
76-1 USTC P 9225
Garland WILSON, Jr. and Jane Wilson, Appellees,
v.
UNITED STATES of America, Appellant.
AMERICAN NATIONAL BANK OF ST. JOSEPH, a National Banking
Association, Executor of Estate of Elmore Y.
Lingle, Deceased, and Florence A.
Lingle, Appellees,
v.
UNITED STATES of America, Appellant.
Nos. 74--1937, 74--1938.
United States Court of Appeals,
Eighth Circuit.
Submitted May 12, 1975.
Decided Feb. 11, 1976.
Rehearing and Rehearing En Banc
Denied March 4, 1976.
Joseph M. McManus, Tax Div., Dept. of Justice, Washington, D.C., Bert C. Hurn, U.S. Atty., Kansas City, Mo., Scott P. Crampton and…
2Cases cited30 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- McAllister v. United StatesSupreme Court of the United States · 1954
- United States v. BasyeSupreme Court of the United States · 1973
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