Legal Opinion
Stern v. United States
District Court, D. Nevada
Decided April 26, 1983No. CV-R-81-253-ECRPublishedCited by 16 opinions
1Opinion of the Court
MEMORANDUM DECISION AND ORDER
EDWARD C. REED, Jr., District Judge.
Cross-motions for summary judgment are before the Court. Supporting memoranda of points and authorities and exhibits have been filed. A hearing was held March 7, 1983, Randall G. Dick, Esq., arguing for the plaintiffs and Barry Lieberman, Esq., presenting the arguments on behalf of the defendant.
The plaintiffs each paid the excise tax on the transfer of one hundred shares of stock to two foreign trusts. Altogether they had transferred approximately two hundred eighty thousand shares of the stock to the trusts. Defendant had…
2Cases cited22 opinions
- Colorado River Water Conservation District v. United StatesSupreme Court of the United States · 1976
- Landis v. North American Co.Supreme Court of the United States · 1936
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Flora v. United StatesSupreme Court of the United States · 1960
- American Life Insurance v. StewartSupreme Court of the United States · 1937
17 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Sidney v. United StatesDistrict Court, D. Nevada · 1986
- Syufy v. United StatesDistrict Court, N.D. California · 1986
- Raymond Syufy Marcia Syufy, Plaintiffs-Counterclaim v. United States of America, Defendant-Counterclaimant-AppellantCourt of Appeals for the Ninth Circuit · 1987
11 more not listed; retrieve them via the Exa API.