Legal Opinion
Mary Ann Heyen, of the Estate of Jennie Owen, Deceased v. United States
Court of Appeals for the Tenth Circuit
Decided September 26, 1991No. 90-3295PublishedCited by 43 opinions
1Opinion of the Court
EBEL, Circuit Judge.
After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 34.1.9. The case is therefore ordered submitted without oral argument.
Plaintiff, Mary Ann Heyen, executrix of the estate of her mother, Jennie Owen, appeals the judgment of the district court, entered after jury trial and the denial of motions for judgment notwithstanding the verdict and new trial, upholding the government’s gift tax deficiency assessment and imposition of…
2Cases cited24 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Haldane M. Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
19 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- Shirley Clark v. Haas Group, Inc.Court of Appeals for the Tenth Circuit · 1992
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
- Knight v. CommissionerUnited States Tax Court · 2000
- Kerr v. CommissionerUnited States Tax Court · 1999
38 more not listed; retrieve them via the Exa API.