United States v. Heasty
Court of Appeals for the Tenth Circuit
1Opinion of the Court
HILL, Circuit Judge.
Appellees brought suit below to recover a refund of federal estate taxes they alleged the government erroneously assessed and collected. From an adverse *526decision and judgment by the District Court, the government has perfected this appeal.
The stipulated facts reveal the following : The decedent, George A. Creekmore, whose estate the. government taxed, acquired several tracts of land during his lifetime, he alone supplying the entire consideration. In 1946, Creekmore conveyed his land through a “strawman” to himself and his wife, Carrie Creekmore, as joint tenants with…
2Cases cited10 opinions
- United States v. O'MALLEYSupreme Court of the United States · 1966
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- United States v. AllenCourt of Appeals for the Tenth Circuit · 1961
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Estate of Arthur Sweet, Deceased. Tracy-Collins Trust Company, Administrator v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Barry v. WoodsTennessee Supreme Court · 1980
- Richard H. Black, Deceased, Phyllis M. Black, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- United States v. HeastyCourt of Appeals for the Tenth Circuit · 1966
- Haneke v. United StatesDistrict Court, D. Maryland · 1975
- Estate of Mary Van Riper v. Director, Division of Taxation (082000) (Tax Court & Statewide)Supreme Court of New Jersey · 2020