Legal Opinion
Independence Bank Waukesha (N.A.) v. United States
Court of Appeals for the Seventh Circuit
Decided May 9, 1985No. 84-2292PublishedCited by 7 opinions
1Opinion of the Court
COFFEY, Circuit Judge.
This is an appeal from a decision of the district court denying the appellant’s request for a federal estate tax refund. The Internal Revenue Service (“IRS”) assessed a deficiency of $25,657 plus interest of $4,985 against the plaintiff-appellant, Independence Bank of Waukesha (“Bank”), the personal representative of the Estate of Mary C. Walter. There was no dispute as to any material fact and both parties moved for summary judgment in the district court. The district court upheld the IRS’s deficiency ruling, finding that Mary Walter possessed a general power of…
2Cases cited8 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Alonzo Wimberly Jenkins, Jr., as Executors Under the Will of Martha O. Jenkins, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
- Estate of Holmes v. HolmesWisconsin Supreme Court · 1939
- John C. Brantingham, of the Estate of Beatrice F. Brantingham v. United StatesCourt of Appeals for the Seventh Circuit · 1980
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Canaan National Bank v. PetersSupreme Court of Connecticut · 1991
- Firstar Trust Co. v. First National Bank of KenoshaWisconsin Supreme Court · 1995
- Firstar Trust Co. v. First National Bank of KenoshaCourt of Appeals of Wisconsin · 1994
- Scully v. United StatesDistrict Court, C.D. Illinois · 1986
- Bank of Boston Connecticut v. Maier, No. 112839 (Jan. 24, 1994)Connecticut Superior Court · 1994
2 more not listed; retrieve them via the Exa API.