Legal Opinion
Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 10, 1990No. 89-2366Published
1Opinion of the Court
909 F.2d 1155
66 A.F.T.R.2d 90-5987, 59 USLW 2097, 90-2
USTC P 50,488,
90-2 USTC P 60,031
ESTATE OF Leonard A. WOOD, Deceased, J.M. Loonan, Personal
Representative, Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
No. 89-2366.
United States Court of Appeals,
Eighth Circuit.
Submitted Feb. 12, 1990.
Decided July 26, 1990.
Rehearing and Rehearing En Banc Denied
Oct. 10, 1990.
John A. Dudeck, Washington, D.C., for appellant.
Charles K. Frundt, Blue Earth, Minn., for appellee.
Before LAY, Chief Judge, BEAM, Circuit Judge and HANSON,* District Judge.
BEAM, Circuit Judge.
1
The Commissioner of Internal…
Also in this document: Dissent.
2Cases cited24 opinions
- Midlantic National Bank v. New Jersey Department of Environmental ProtectionSupreme Court of the United States · 1986
- United States v. LombardoSupreme Court of the United States · 1916
- Johnson v. First National Bank Of MontevideoCourt of Appeals for the First Circuit · 1983
- Mountain States Telephone & Telegraph Co. v. Pueblo of Santa AnaSupreme Court of the United States · 1985
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
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