Legal Opinion
Okerlund v. United States
Court of Appeals for the Federal Circuit
Decided April 9, 2004No. 03-5054PublishedCited by 4 opinions
1Opinion of the Court
GAJARSA, Circuit Judge.
Jeffrey I. Okerlund (“Jeffrey”) and Lorrie Schwan-Okerlund (“Lorrie”); David J. Schwan (“David”) and Diane C. Schwan (“Diane”); Mark D. Schwan (“Mark”); and Paul M. Schwan (“Paul”) and Christine H.M. Weigel-Schwan (“Christine”) (collectively, “Plaintiffs”) appeal the August 23, 2002 ruling of the United States Court of Federal Claims that the Plaintiffs’ tax liabilities should be assessed based on a valuation of $24.36 per share of minority stock in Schwan’s Sales Enterprises, Inc. (“SSE”) as of December 31, 1992. Okerlund v. United States, 53 Fed.Cl. 341 (2002).…
2Cases cited11 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Carl and Mary Shelden v. United StatesCourt of Appeals for the Federal Circuit · 1993
- Howard I. Lukens v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Caroline Hunt Trust Estate v. United StatesUnited States Court of Federal Claims · 2005
- East Park Ltd. Partnership v. LarkinCourt of Special Appeals of Maryland · 2006
- Okerlund v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Classic Coffee Concepts, Inc. v. AndersonNorth Carolina Business Court · 2008