Legal Opinion
Merle Schuneman and Robert Doty, Trustees Under Trust Agreement Dated April 10, 1977, With Kathryn M. Keefe, as Settlor v. United States
Court of Appeals for the Seventh Circuit
Decided February 10, 1986No. 84-2651, 84-2888PublishedCited by 32 opinions
1Opinion of the Court
ESCHBACH, Circuit Judge.
Merle Schuneman and Robert Doty (“taxpayers”), as trustees of a trust established by Kathryn Keefe, appeal from the district court’s order, 570 F.Supp. 1327, denying special use valuation under 26 U.S.C. (I.R.C.) § 2032A of approximately 330 acres of farmland. The government cross-appeals from an order requiring it to refund approximately $8,000 of interest that taxpayers paid as a result of the initial disallowance of a state death tax credit. We will reverse and remand in the appeal, and vacate the district court’s order and remand for a recalculation of the refund…
2Cases cited11 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- United States v. Samuel B. CerroCourt of Appeals for the Seventh Circuit · 1985
- Estate of Ralph D. Cowser, Deceased, Patricia Ann Tucker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
- Abasiekong v. City of ShelbyCourt of Appeals for the Fourth Circuit · 1984
6 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Richard W. Barber, Personal Representative of the Estate of Barbara W. Reese, Deceased v. John J. Ruth and Lucille A. RuthCourt of Appeals for the Seventh Circuit · 1993
- United States v. James Oliver HockingCourt of Appeals for the Seventh Circuit · 1988
- United States v. Rickie A. Cochrane, United States v. Joni SeplochaCourt of Appeals for the First Circuit · 1990
- Sutton Place Development Company, a Florida Corporation, Henry Weiss and Carol Weiss v. Abacus Mortgage Investment CompanyCourt of Appeals for the Seventh Circuit · 1987
- prod.liab.rep.(cch)p 11,472 Frank A. Beard and Edith F. Beard v. J.I. Case Company, a Delaware Corporation, and Tenneco, Inc., a Delaware CorporationCourt of Appeals for the Seventh Circuit · 1987
27 more not listed; retrieve them via the Exa API.